2208.90.46.30 - In containers each holding not over 4 liters
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $3.08/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.90.46.30, specifically classifies Kirschwasser and ratafia, which are types of spirits and spirituous beverages. These are distinguished by their inclusion in containers each holding a volume not exceeding 4 liters. Kirschwasser is a clear, unaged brandy made from cherries, while ratafia is a liqueur typically made from fruit kernels, often almonds or cherries.
The primary distinguishing factor for this classification is the retail packaging size. Goods falling under this code are specifically for consumer-sized individual or small-batch purchases. This contrasts directly with its sibling category, 2208.90.46.60, which covers the same types of beverages but are packaged in larger containers, each holding more than 4 liters, generally intended for bulk distribution or larger commercial use.
As this node represents a leaf in the HTS classification, there are no further subcategories to introduce. Therefore, classification within 2208.90.46.30 is determined by the type of spirit (Kirschwasser or ratafia) and the specific volume of the individual container in which it is presented, ensuring accurate duty and tax assessment for imported and exported goods.