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
- National22084060Valued not over 69¢ per proof liter
22084060
"Valued not over 69¢ per proof liter"
HS code 2208.40.60.00 (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 69¢ 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
| Classification | Rate |
|---|---|
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
| Agreement | Rate |
|---|---|
| A+ | Free |
| AU | Free |
| BH | Free |
| CL | Free |
| CO | Free |
| D | Free |
| E | Free |
| IL | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| S | Free |
| SG | Free |
Global Benchmark
HS-6 prefix 2208.40 across other jurisdictions