2208.90.25.00 - Valued over $2.38 but not over $3.43/liter
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $2.35/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2208.90.25.00, specifically covers "Other" spirituous beverages, including liqueurs and other spirituous beverages, when packaged in containers holding not over 4 liters. The defining characteristic for this category is its value, which must be over $2.38 per liter but not exceeding $3.43 per liter. This precise value threshold is critical for distinguishing these goods from similar spirits.
The primary distinction between this category and its siblings lies in the per-liter valuation. Category 2208.90.20.00 applies to beverages valued at $2.38 per liter or less, while 2208.90.30.00 is for those exceeding $3.43 per liter. Therefore, the goods classified under 2208.90.25.00 fall within a specific mid-range value bracket, making the price per liter the sole determinant for correct classification at this level.
As this is a leaf node within the HTS structure, there are no further subdivisions. The classification is complete upon meeting the criteria of being an "other" spirituous beverage, in containers of 4 liters or less, and falling within the specified per-liter value range. This level of detail ensures that a wide array of distinct spirits, from flavored liqueurs to specialty brandies not covered by more specific subheadings, are accurately categorized based on their market value and packaging.