WCO classification path

  1. Chapter22Beverages, spirits, vinegar
  2. Heading2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
  3. Subheading220840- Rum and other spirits obtained by distilling fermented sugar-cane products
  4. National22084020Valued not over $3 per proof liter

22084020

"Valued not over $3 per proof liter"

HS code 2208.40.20.00 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2208 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES"; Subheading 220840 "- Rum and other spirits obtained by distilling fermented sugar-cane products") under the United States tariff schedule classifies "Valued not over $3 per proof liter". United States customs apply MFN rate of 23.7¢/pf.liter, Column 2 rate $1.32/pf. liter. Statutory unit of measure: pf.liters. 16 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
23.7¢/pf.liter
第二栏税率
Column 2 rate
$1.32/pf. liter

FTA Preferential Rates

16 agreements available · certificate of origin required

AgreementRate
A+Free
AUFree
BHFree
CLFree
COFree
DFree
EFree
ILFree
KRFree
MAFree
OMFree
PFree
PAFree
PEFree
SFree
SGFree

Global Benchmark

→ Heading trade guide→ Full compare

HS-6 prefix 2208.40 across other jurisdictions

IN
India
150
ID
Indonesia
150.00
MY
Malaysia
RM55.00
PH
Philippines
—
TH
Thailand
60.00
VN
Vietnam
67.5
JP
Japan
Free
KR
Korea
30
BR
Brazil
18.0%
MX
Mexico
—
CN
China
10%
2208.40.20.00 · Valued not over $3 per proof liter · United States · Treayo