WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
- Subheading220840- Rum and other spirits obtained by distilling fermented sugar-cane products
- National22084040Valued over $3 per proof liter
22084040
"Valued over $3 per proof liter"
HS code 2208.40.40.00 (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 over $3 per proof liter". United States customs apply MFN rate of Free, Column 2 rate $1.32/pf. liter. Statutory unit of measure: pf.liters.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | Free |
第二栏税率 Column 2 rate | $1.32/pf. liter |
Global Benchmark
HS-6 prefix 2208.40 across other jurisdictions