9903.04.55 - Gin, in containers each holding not over 3.8 liters (provided for in subheading 2208.50)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | 200% |
| Special Rate of Duty | No change |
| Column 2 Rate of Duty | 200% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.04.55, specifically classifies gin when it is packaged in containers each holding a volume not exceeding 3.8 liters. This classification is made in accordance with the provisions for spirits, liqueurs, and other alcoholic beverages under subheading 2208.50, but is subject to temporary import restrictions or modifications. The "99" chapter designation indicates that this code is part of temporary legislation or special provisions, often related to trade agreements or agricultural adjustments.
Distinguishing this category from its siblings, which primarily deal with live animals, is straightforward. The "99" chapter broadly encompasses a wide array of temporary and special classifications. Within this chapter, 9903.04.55 is distinct in its focus on a specific alcoholic beverage (gin) and its particular packaging size, differentiating it from other potential temporary provisions that might cover different goods, different alcoholic beverages, or the same beverage in different container sizes.
As this is a leaf node in the HTS database, there are no subcategories that further subdivide this specific classification. Therefore, the primary focus for classification under 9903.04.55 is the accurate identification of the product as gin and verification that the container volume does not exceed 3.8 liters, in conjunction with compliance with any accompanying temporary import regulations. This ensures precise adherence to the specific conditions set forth by this temporary tariff provision.