2208.90.50.00 - 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 | $1.68/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2208.90.50.00, specifically covers tequila in containers that hold a volume of not over 4 liters. This designation applies to tequila that meets the general definition within heading 2208, meaning it is an undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol., or other spirituous beverages, and is not otherwise specified or enumerated.
The key differentiator for this subcategory lies in the packaging size. It is distinguished from its sibling category, 2208.90.55.00, which pertains to tequila packaged in containers holding over 4 liters. Therefore, the critical classification criterion here is the volume capacity of the individual retail or bulk containers in which the tequila is presented.
As this node is a leaf node within the HTS structure, there are no further subcategories. Classification decisions at this level are therefore solely determined by the product type (tequila), its alcoholic strength (within the parameters of heading 2208), and most importantly, the volume of the container. This ensures precise identification for trade and customs purposes, differentiating between smaller, often consumer-oriented, packaging and larger, potentially commercial or bulk, shipments.