2208.90.30.00 - Valued 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 category, 2208.90.30.00, covers undenatured ethyl alcohol with an alcoholic strength by volume of less than 80 percent, as well as spirits, liqueurs, and other spirituous beverages, specifically when they are "Other" than brandy, in containers not exceeding 4 liters, and valued at over $3.43 per liter. This broad classification encompasses a wide array of distilled alcoholic beverages not otherwise specified, provided they meet the volume and per-liter value threshold. Examples include certain types of vodka, gin, rum, and other flavored or unflavored spirituous preparations.
The primary distinguishing factor for this category lies in its value threshold. It specifically captures beverages valued at a higher price point compared to its sibling categories. 2208.90.20.00 covers similar products valued at not over $2.38 per liter, while 2208.90.25.00 encompasses those valued over $2.38 but not over $3.43 per liter. Therefore, the classification hinges on a precise monetary valuation per liter of the product.
As this is a leaf node in the HTS structure, there are no further subcategories. This means that once a product falls within the scope of undenatured ethyl alcohol or other spirituous beverages, in containers not exceeding 4 liters, and is valued over $3.43 per liter, it is definitively classified under 2208.90.30.00. The classification is therefore complete at this level based on the described characteristics and value.