9903.04.50 - Brandy (other than pisco, singani and slivowitz), in containers each holding not over 3.8 liters, valued over $3.43 per liter (provided for in subheading 2208.20.40 or 2208.90.30)

This HTS classification, 9903.04.50, specifically addresses a particular category of brandy imported into the United States. It pertains to brandy, excluding specific types like pisco, singani, and slivowitz. Furthermore, the classification is contingent on the packaging size and the declared value per liter. Only brandy contained in individual vessels of three point eight liters or less, and with a declared value exceeding $3.43 per liter, falls under this designation. The provision is linked to primary HTS subheadings 2208.20.40 and 2208.90.30, indicating these are the underlying tariff classifications for such spirits before any temporary or special provisions are applied.

As a category within Chapter 99, which deals with temporary legislation and modifications, this HTS code functions as a special provision overlaid onto the standard tariff classifications. Unlike the vast array of goods covered in earlier chapters (e.g., live animals in Chapter 01), this category is highly specific, targeting a particular type of alcoholic beverage under defined import conditions. Its distinction from sibling categories is not based on broad product groups but rather on the specific treatment of a regulated commodity.

Since HTS 9903.04.50 is a leaf node, it does not possess further subcategories. Its practical application relies on the detailed criteria provided: the identity of the spirit (brandy, excluding pisco, singani, slivowitz), its container size (not over 3.8 liters), and its value (over $3.43 per liter). Importers must ensure all these conditions are met for goods to be correctly classified and for any applicable duties or restrictions under this temporary provision to be properly assessed.