2208.90.46.60 - In containers each holding 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 classification, 2208.90.46.60, specifically covers Kirschwasser and ratafia, which are types of spirits, liqueurs, and other spirituous beverages. These are alcoholic beverages that are bottled or contained in packages designed for retail sale, with the key defining characteristic being that each individual container holds more than 4 liters of the liquid. This includes bulk packaging intended for further distribution or commercial use where individual servings exceed this volume threshold.
The crucial distinction for this category lies in the size of the retail container. It is differentiated from its sibling category, 2208.90.46.30, which pertains to the same types of beverages (Kirschwasser and ratafia) but specifically in containers holding 4 liters or less. Therefore, the volume of the individual packaging is the sole determining factor for classifying under this or its sibling code.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 2208.90.46.60 is definitive once the product is identified as Kirschwasser or ratafia and confirmed to be packaged in containers exceeding 4 liters. This level of detail is critical for accurate duty assessment and trade reporting according to the Harmonized Tariff Schedule.