2208.90.40.00 - Valued over $2.38/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 | $1.32/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2208.90.40.00, specifically covers "Other" spirituous beverages, falling under the broader category of "Other" brandies, when these beverages are presented in containers with a capacity exceeding four liters. The defining characteristic for this sub-classification is a valuation that is *over* $2.38 per liter. This implies a focus on higher-value or premium spirituous beverages within this packaging format.
Distinguishing this category from its sibling, 2208.90.35.00, hinges solely on the per-liter value. While both classifications pertain to "Other" brandies in containers over four liters, 2208.90.40.00 is for those valued at more than $2.38 per liter, whereas its sibling is for those valued at $2.38 per liter or less. This distinction is crucial for accurate duty assessment and trade reporting.
As a leaf node, this classification does not have further subdivisions. Therefore, classification under 2208.90.40.00 is final based on meeting the criteria of being an "Other" brandy, packaged in containers exceeding four liters, and having a per-liter value exceeding $2.38. This includes a wide range of spirits that do not fit into more specific brandy categories, but are nevertheless considered premium or higher-priced within their packaging size.