WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- Subheading220410Sparkling wine
- National22041000葡萄汽酒
22041000
"Sparkling wine"
HS code 2204100000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2204 "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009"; Subheading 220410 "Sparkling wine") under the China tariff schedule classifies "葡萄汽酒". China customs apply MFN rate of 14%, General rate 180%. Statutory unit of measure: 升/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 14% |
普通税率 General rate | 180% |
增值税率 VAT | 13% |
消费税率 Consumption tax | 10% |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 2204.10 across other jurisdictions