2208.90.72.00 - Mezcal in containers each holding not over 4 liters 🖩
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 | $1.78/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.90.72.00, specifically classifies mezcal. Mezcal is an alcoholic beverage produced in Mexico from the distilled fermented juice of the agave plant. This classification applies when the mezcal is presented in containers with a capacity of four liters or less. The defining characteristic for this sub-heading is both the specific spirit (mezcal) and its packaging size.
Mezcal, classified under this heading, is distinct from other spirits or spirituous beverages that might also fall under the broader HTS 2208.90 category. For instance, while other "other" spirituous beverages might include a wide array of liquors, cordials, or unflavored neutral spirits, this particular code is narrowly tailored to mezcal. It also differentiates from any mezcal packaged in containers exceeding four liters, which would likely be classified under a different, yet unlisted, sub-heading.
As this is a leaf node, there are no further subcategories to introduce. Therefore, the primary focus for classification under 2208.90.72.00 is to confirm that the imported or exported product is indeed mezcal and that it is packaged in retail-sized containers of four liters or less, aligning with the established provisions for "Other" spirits and spirituous beverages.