2208.90.35.00 - Valued not over $2.38/liter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $1.32/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.90.35.00, specifically covers "Other" spirituous beverages, excluding brandy, that are valued at not over $2.38 per liter and are presented in containers each holding over 4 liters. This classification is intended for a broad range of alcoholic beverages that do not fit into more specific subheadings within Chapter 22, as long as they meet the specified valuation and packaging criteria. Examples may include certain types of whiskies, rums, vodkas, gins, and other distilled spirits that are not specifically enumerated elsewhere.
The crucial differentiating factor for this category lies in its valuation. It is distinct from its sibling category, 2208.90.40.00, which covers identical goods but are valued *over* $2.38 per liter. Both categories are concerned with spirituous beverages in containers exceeding 4 liters, but the price point is the sole determinant for distinguishing between these two sibling classifications. This highlights the importance of accurate product valuation in HTS classification.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification hinges entirely on the product's identity as an "other" spirituous beverage, its specific value per liter, and its packaging size. Proper documentation supporting the declared value is essential for the correct application of this classification.