2208.90.71.00 - Imitations of brandy and other spirituous beverages 🖩
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 | $2.35/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers spirituous beverages that are specifically formulated or marketed as imitations of brandy or other traditional spirituous beverages. These products are not genuine brandies or other named spirits but are designed to replicate their taste, aroma, or appearance through the use of flavorings, additives, or different distillation processes. The key defining characteristic is their imitative nature, distinguishing them from authentic spirits.
It is crucial to differentiate this category from other "Other" spirituous beverages listed at the same level. For instance, while aquavit, kirschwasser, ratafia, and tequila are distinct types of spirits with their own specific production methods and origins, "Imitations of brandy and other spirituous beverages" are characterized by their deliberate replication of established spirit profiles without necessarily adhering to the strict production rules or origin requirements of the spirits they imitate. This category also excludes bitters and any other spirituous beverages not specifically enumerated or imitative.
As this classification is a leaf node, there are no further subcategories. Therefore, classification into 2208.90.71.00 hinges on a thorough examination of the product's ingredients, production process, and marketing claims to confirm its status as an imitation rather than an authentic spirit. Importers must ensure that the product's characteristics align with the definition of an imitation spirituous beverage.