9801.00.80.20

HS code 9801.00.80.20 () under the United States tariff schedule classifies "Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208". United States customs apply MFN rate of A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported, Column 2 rate A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported. Statutory unit of measure: liters. 14 free trade agreement preferential rates are available for this code.