Chapter 22: Beverages, spirits and vinegar
HTS heading 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
61 numbered lines under heading 2208, including 47 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: | ||||
| 2208.20 | Spirits obtained by distilling grape wine or grape marc (grape brandy): | ||||
| 2208.20.10.00 | Pisco and singaniNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $1.78/pf. liter | |
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.20.20.00 | Valued not over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $2.35/pf. liter | |
| 2208.20.30.00 | Valued over $2.38 but not over $3.43/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $2.35/pf. liter | |
| 2208.20.40.00 | Valued over $3.43/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $2.35/pf. liter | |
| In containers each holding over 4 liters: | |||||
| 2208.20.50.00 | Valued not over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $1.32/pf. liter | |
| 2208.20.60.00 | Valued over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | pf.liters | Free | $1.32/pf. liter | |
| 2208.30 | Whiskies: | ||||
| 2208.30.30 | Irish and ScotchNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | Free | $1.99/pf. liter | ||
| 2208.30.30.30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.30.30.60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.30.60 | OtherNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). | Free | $2.04/pf. liter | ||
| Bourbon: | |||||
| 2208.30.60.20 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.30.60.40 | In containers each holding over 4 liters | pf.liters | |||
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.30.60.55 | Rye | pf.liters | |||
| 2208.30.60.65 | Other | pf.liters | |||
| In containers each holding over 4 liters: | |||||
| 2208.30.60.75 | Rye | pf.liters | |||
| 2208.30.60.85 | Other | pf.liters | |||
| 2208.40 | Rum and other spirits obtained by distilling fermented sugar-cane products: | ||||
| In containers each holding not over 4 liters: | |||||
| 2208.40.20.00 | Valued not over $3 per proof literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO) | $1.32/pf. liter |
| 2208.40.40.00 | Valued over $3 per proof literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| In containers each holding over 4 liters: | |||||
| 2208.40.60.00 | Valued not over 69¢ per proof literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (JO) | $1.32/pf. liter |
| 2208.40.80.00 | Valued over 69¢ per proof literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.50.00 | Gin and GeneveNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | Free | $1.99/pf. liter | ||
| 2208.50.00.30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.50.00.60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.60 | Vodka: | ||||
| In containers each holding not over 4 liters: | |||||
| 2208.60.10.00 | Valued not over $2.05/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.78/pf. liter | |
| 2208.60.20 | Valued over $2.05/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | Free | $1.78/pf. liter | ||
| 2208.60.20.30 | Certified organic | pf.liters | |||
| 2208.60.20.60 | Other | pf.liters | |||
| 2208.60.50.00 | In containers each holding over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.70.00 | Liqueurs and cordialsNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | Free | $3.08/pf. liter | ||
| 2208.70.00.30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.70.00.60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.90 | Other: | ||||
| 2208.90.01.00 | AquavitNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.99/pf. liter | |
| Bitters: | |||||
| 2208.90.05.00 | Not fit for use as beveragesNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.90.10.00 | Fit for use as beveragesNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| Brandy: | |||||
| Slivovitz: | |||||
| Valued not over $3.43/liter: | |||||
| 2208.90.12.00 | In containers each holding not over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| 2208.90.14.00 | In containers each holding over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.90.15.00 | Valued over $3.43/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.90.20.00 | Valued not over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| 2208.90.25.00 | Valued over $2.38 but not over $3.43/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| 2208.90.30.00 | Valued over $3.43/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| In containers each holding over 4 liters: | |||||
| 2208.90.35.00 | Valued not over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.90.40.00 | Valued over $2.38/literNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.90.46 | Kirschwasser and ratafiaNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | Free | $3.08/pf. liter | ||
| 2208.90.46.30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.90.46.60 | In containers each holding over 4 liters | pf.liters | |||
| Tequila: | |||||
| 2208.90.50 | In containers each holding not over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | Free | $1.68/pf. liter | ||
| 2208.90.50.30 | Certified organic | pf.liters | |||
| 2208.90.50.60 | Other | pf.liters | |||
| 2208.90.55.00 | In containers each holding over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.32/pf. liter | |
| 2208.90.71.00 | Imitations of brandy and other spirituous beveragesNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $2.35/pf. liter | |
| Other: | |||||
| Spirits: | |||||
| 2208.90.72.00 | Mezcal in containers each holding not over 4 litersNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.78/pf. liter | |
| 2208.90.75.00 | OtherNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | pf.liters | Free | $1.78/pf. liter | |
| 2208.90.80 | OtherNote: Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). | 21.1¢/pf.liter | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)9.3¢/pf.liter(JO) | $4.05/pf. liter | |
| 2208.90.80.10 | Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters | pf.liters | |||
| 2208.90.80.20 | Other | pf.liters |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
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Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.