| Heading/ Subheading | Stat Suffix | Article Description | Unit of Quantity | Rates of Duty  | ||
|---|---|---|---|---|---|---|
| 1 | 2 | |||||
| General | Special | |||||
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow: | |||||
| 2201.10.00 | 00 | Mineral waters and aerated waters | liters | 0.26¢/liter 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 2.6¢/liter |
| 2201.90.00 | 00 | Other | t | Free 1/ | Free | |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009: | |||||
| 2202.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored | 0.2¢/liter 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 4¢/liter | ||
| Carbonated soft drinks: | ||||||
| 2202.10.00.20 | 20 | Containing high-intensity sweeteners (e.g., aspartame and/or saccharin) | liters | |||
| Other: | ||||||
| 2202.10.00.45 | 45 | In aluminum containers | liters | |||
| 2202.10.00.55 | 55 | Other | liters | |||
| Other: | ||||||
| 2202.10.00.65 | 65 | In aluminum containers | liters | |||
| 2202.10.00.75 | 75 | Other | liters | |||
| Other: | ||||||
| 2202.91.00 | Non-alcoholic beer | 0.2¢/liter 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 4¢/liter | ||
| 2202.91.00.10 | 10 | In aluminum containers | liters | |||
| 2202.91.00.20 | 20 | Other | liters | |||
| 2202.99 | Other: | |||||
| Milk-based drinks: | ||||||
| 2202.99.10 | 00 | Chocolate milk drink | liters kg cmsc | 17% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 20% |
| Other: | ||||||
| 2202.99.22 | 00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | liters kg | 17.5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 35% |
| 2202.99.24 | 00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | liters kg | 17.5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 35% |
| 2202.99.28 | 00 | Other | liters kg | 23.5¢/liter + 14.9% 1/ 1/ | Free (BH, CL, JO, KR, MA, OM, P, PA, PE, SG) See 9822.04.25 (AU) See 9823.01.01-9823.01.07 (S+) See 9918.04.60, 9918.04.80 (CO) | 27.6¢/liter+ 17.5% 1/ |
| Fruit or vegetable juices, fortified with vitamins or minerals: | ||||||
| Orange juice: | ||||||
| 2202.99.30 | 00 | Not made from a juice having a degree of concentration of 1.5 or more (as determined before correction to the nearest 0.5 degree) | liters | 4.5¢/liter 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 18¢/liter |
| 2202.99.35 | 00 | Other | liters | 7.85¢/liter 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 18¢/liter |
| Other: | ||||||
| 2202.99.36 | 00 | Juice of any single fruit or vegetable | liters | The rate applicable to the natural juice in heading 2009 1/ | Free (AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)The rate applicable to the natural juice in heading 2009(A*) | The rate applicable to the natural juice in heading 2009 |
| 2202.99.37 | 00 | Mixtures of juices | liters | The rate applicable to the natural juice in heading 2009 1/ | Free (AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) The rate applicable to the natural juice in heading 2009 (A*) | The rate applicable to the natural juice in heading 2009 |
| 2202.99.91 | Other | 0.2¢/liter 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 4¢/liter | ||
| 2202.99.91.10 | 10 | In aluminum containers | liters | |||
| 2202.99.91.20 | 20 | Other | liters | |||
| 2203.00.00 | Beer made from malt | Free 1/ 1/ | 13.2¢/liter 1/ | |||
| In containers each holding not over 4 liters: | ||||||
| 2203.00.00.30 | 30 | In glass containers | liters | |||
| 2203.00.00.60 | 60 | Other | liters | |||
| 2203.00.00.90 | 90 | In containers each holding over 4 liters | liters | |||
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: | |||||
| 2204.10.00 | Sparkling wine | 19.8¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)8.8¢/liter(JO) | $1.59/liter 1/ | ||
| 2204.10.00.30 | 30 | Valued not over $1.59/liter | liters | |||
| Valued over $1.59/liter: | ||||||
| 2204.10.00.65 | 65 | Certified organic | liters | |||
| 2204.10.00.75 | 75 | Other | liters | |||
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | ||||||
| 2204.21 | In containers holding 2 liters or less: | |||||
| 2204.21.20 | 00 | Effervescent wine | liters | 19.8¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 8.8¢/liter (JO) | $1.59/liter 1/ |
| Other: | ||||||
| Of an alcoholic strength by volume not over 14 percent vol.: | ||||||
| 2204.21.30 | 00 | If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Tokay" and if so designated on the approved label | liters | 6.3¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)2.8¢/liter(JO) | 33¢/liter 1/ |
| 2204.21.50 | Other | 6.3¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 2.8¢/liter (JO) | 33¢/liter 1/ | ||
| Valued not over $1.05/liter: | ||||||
| 2204.21.50.05 | 05 | Red | liters | |||
| 2204.21.50.15 | 15 | White | liters | |||
| 2204.21.50.25 | 25 | Other | liters | |||
| Valued over $1.05/liter: | ||||||
| 2204.21.50.28 | 28 | Icewine | liters | |||
| Other: | ||||||
| Red: | ||||||
| 2204.21.50.35 | 35 | Certified organic | liters | |||
| 2204.21.50.40 | 40 | Not certified organic | liters | |||
| White: | ||||||
| 2204.21.50.50 | 50 | Certified organic | liters | |||
| 2204.21.50.55 | 55 | Not certified organic | liters | |||
| 2204.21.50.60 | 60 | Other | liters | |||
| Of an alcoholic strength by volume over 14 percent vol.: | ||||||
| 2204.21.60 | 00 | If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Marsala" and if so designated on the approved label | liters | 5.3¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)2.3¢/liter(JO) | 33¢/liter 1/ |
| 2204.21.80 | Other | 16.9¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)7.5¢/liter(JO) | 33¢/liter 1/ | ||
| 2204.21.80.30 | 30 | Sherry | liters | |||
| 2204.21.80.60 | 60 | Other | liters | |||
| 2204.22 | In containers holding more than 2 liters but not more than 10 liters: | |||||
| In containers holding more than 2 liters but not more than 4 liters: | ||||||
| 2204.22.20 | Of an alcoholic strength by volume not over 14 percent vol | 8.4¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 3.7¢/liter (JO) | 33¢/liter 1/ | ||
| Valued not over $1.05/liter: | ||||||
| 2204.22.20.05 | 05 | Red | liters | |||
| 2204.22.20.15 | 15 | White | liters | |||
| 2204.22.20.25 | 25 | Other | liters | |||
| Valued over $1.05/liter: | ||||||
| 2204.22.20.30 | 30 | Red | liters | |||
| 2204.22.20.45 | 45 | White | liters | |||
| 2204.22.20.60 | 60 | Other | liters | |||
| 2204.22.40 | 00 | Of an alcoholic strength by volume over 14 percent vol | liters | 22.4¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) | 33¢/liter 1/ |
| In containers holding over 4 liters but not over 10 liters: | ||||||
| 2204.22.60 | 00 | Of an alcoholic strength by volume not over 14 percent vol. | liters | 14¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.2¢/liter (JO) | 33¢/liter 1/ |
| 2204.22.80 | 00 | Of an alcoholic strength by volume over 14 percent vol | liters | 22.4¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) | 33¢/liter 1/ |
| 2204.29 | Other: | |||||
| 2204.29.61 | 00 | Of an alcoholic strength by volume not over 14 percent vol. | liters | 14¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.2¢/liter (JO) | 33¢/liter 1/ |
| 2204.29.81 | 00 | Of an alcoholic strength by volume over 14 percent vol | liters | 22.4¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) | 33¢/liter 1/ |
| 2204.30.00 | 00 | Other grape must | liters pf.liters | 4.4¢/liter + 31.4¢/pf. liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.9¢/liter + 13.9¢/pf. liter (JO) | 18.5¢/liter + $1.32/pf. liter 1/ |
| 2205 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: | |||||
| 2205.10 | In containers holding 2 liters or less: | |||||
| 2205.10.30 | 00 | Vermouth | liters | 3.5¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.5¢/liter(JO) | 33¢/ liter 1/ |
| 2205.10.60 | 00 | Other | liters | 4.2¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) | 33¢/ liter 1/ |
| 2205.90 | Other: | |||||
| Vermouth: | ||||||
| 2205.90.20 | 00 | In containers each holding over 2 liters but not over 4 liters | liters | 3.5¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.5¢/liter(JO) | 33¢/liter 1/ |
| 2205.90.40 | 00 | In containers each holding over 4 liters | liters | 3.8¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.6¢/liter (JO) | 33¢/liter 1/ |
| 2205.90.60 | 00 | Other | liters | 4.2¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) | 33¢/liter 1/ |
| 2206.00 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: | |||||
| 2206.00.15 | Cider, whether still or sparkling | 0.4¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)0.1¢/liter(JO) | 1.3¢/liter 1/ | ||
| 2206.00.15.10 | 10 | Hard cider as described in statistical note 3 to this chapter | liters | |||
| 2206.00.15.20 | 20 | Other | liters | |||
| 2206.00.30 | 00 | Prune wine | liters pf.liters | 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.3¢/liter + 9.8¢/pf. liter on ethyl alcohol content (JO) | 18.5¢/ liter + $1.32/pf. liter on ethyl alcohol content 1/ |
| 2206.00.45 | 00 | Rice wine or sakè | liters | 3¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.3¢/liter(JO) | 33¢/liter 1/ |
| Other: | ||||||
| 2206.00.60 | 00 | Effervescent wine | liters | 13.9¢/liter 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.1¢/liter (JO) | $1.59/liter 1/ |
| 2206.00.90 | Other | 4.2¢/liter 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) | 33¢/liter 1/ | ||
| Mixtures of fermented beverages and non-alcoholic beverages, ready to consume as packaged, in containers each holding not over 4 liters: | ||||||
| 2206.00.90.15 | 15 | In aluminum containers | liters | |||
| 2206.00.90.25 | 25 | Other | liters | |||
| Other: | ||||||
| 2206.00.90.30 | 30 | In aluminum containers | liters | |||
| 2206.00.90.40 | 40 | Other | liters | |||
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: | |||||
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher: | |||||
| 2207.10.30 | 00 | For beverage purposes | pf.liters | 18.9¢/pf.liter 1/ 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | $1.32/pf. liter 1/ |
| 2207.10.60 | For nonbeverage purposes | 2.5% 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PE, S, SG) See 9822.09.22-9822.09.24 (PA) | 20% 1/ | ||
| 2207.10.60.10 | 10 | For fuel use | liters | |||
| 2207.10.60.90 | 90 | Other | liters | |||
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | 1.9% 1/ 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PE, S, SG) See 9822.09.22-9822.09.24 (PA) | 20% 1/ 1/ | ||
| 2207.20.00.10 | 10 | For fuel use | liters | |||
| 2207.20.00.90 | 90 | Other | liters | |||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: | |||||
| 2208.20 | Spirits obtained by distilling grape wine or grape marc (grape brandy): | |||||
| 2208.20.10 | 00 | Pisco and singani | pf.liters | Free 1/ 1/ | $1.78/pf. liter 1/ | |
| Other: | ||||||
| In containers each holding not over 4 liters: | ||||||
| 2208.20.20 | 00 | Valued not over $2.38/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| 2208.20.30 | 00 | Valued over $2.38 but not over $3.43/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| 2208.20.40 | 00 | Valued over $3.43/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| In containers each holding over 4 liters: | ||||||
| 2208.20.50 | 00 | Valued not over $2.38/liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.20.60 | 00 | Valued over $2.38/liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.30 | Whiskies: | |||||
| 2208.30.30 | Irish and Scotch | Free 1/ 1/ | $1.99/pf. liter 1/ | |||
| 2208.30.30.30 | 30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.30.30.60 | 60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.30.60 | Other | Free 1/ 1/ | $2.04/pf. liter 1/ | |||
| Bourbon: | ||||||
| 2208.30.60.20 | 20 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.30.60.40 | 40 | In containers each holding over 4 liters | pf.liters | |||
| Other: | ||||||
| In containers each holding not over 4 liters: | ||||||
| 2208.30.60.55 | 55 | Rye | pf.liters | |||
| 2208.30.60.65 | 65 | Other | pf.liters | |||
| In containers each holding over 4 liters: | ||||||
| 2208.30.60.75 | 75 | Rye | pf.liters | |||
| 2208.30.60.85 | 85 | Other | pf.liters | |||
| 2208.40 | Rum and other spirits obtained by distilling fermented sugar-cane products: | |||||
| In containers each holding not over 4 liters: | ||||||
| 2208.40.20 | 00 | Valued not over $3 per proof liter | pf.liters | 23.7¢/pf.liter 1/ 1/ | Free (A+, AU, BH, CL, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.5¢/pf. liter (CO) 10.5¢/pf. liter (JO) | $1.32/pf. liter 1/ |
| 2208.40.40 | 00 | Valued over $3 per proof liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| In containers each holding over 4 liters: | ||||||
| 2208.40.60 | 00 | Valued not over 69¢ per proof liter | pf.liters | 23.7¢/pf.liter 1/ 1/ | Free (A+, AU, BH, CL, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.5¢/pf. liter (CO) 10.5¢/pf.liter (JO) | $1.32/pf. liter 1/ |
| 2208.40.80 | 00 | Valued over 69¢ per proof liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.50.00 | Gin and Geneve | Free 1/ 1/ | $1.99/pf. liter 1/ | |||
| 2208.50.00.30 | 30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.50.00.60 | 60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.60 | Vodka: | |||||
| In containers each holding not over 4 liters: | ||||||
| 2208.60.10 | 00 | Valued not over $2.05/liter | pf.liters | Free 1/ 1/ | $1.78/pf. liter 1/ | |
| 2208.60.20 | 00 | Valued over $2.05/liter | pf.liters | Free 1/ 1/ | $1.78/pf. liter 1/ | |
| 2208.60.50 | 00 | In containers each holding over 4 liters | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.70.00 | Liqueurs and cordials | Free 1/ 1/ | $3.08/pf. liter 1/ | |||
| 2208.70.00.30 | 30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.70.00.60 | 60 | In containers each holding over 4 liters | pf.liters | |||
| 2208.90 | Other: | |||||
| 2208.90.01 | 00 | Aquavit | pf.liters | Free 1/ 1/ | $1.99/pf. liter 1/ | |
| Bitters: | ||||||
| 2208.90.05 | 00 | Not fit for use as beverages | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.90.10 | 00 | Fit for use as beverages | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| Brandy: | ||||||
| Slivovitz: | ||||||
| Valued not over $3.43/liter: | ||||||
| 2208.90.12 | 00 | In containers each holding not over 4 liters | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| 2208.90.14 | 00 | In containers each holding over 4 liters | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.90.15 | 00 | Valued over $3.43/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| Other: | ||||||
| In containers each holding not over 4 liters: | ||||||
| 2208.90.20 | 00 | Valued not over $2.38/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| 2208.90.25 | 00 | Valued over $2.38 but not over $3.43/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| 2208.90.30 | 00 | Valued over $3.43/liter | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| In containers each holding over 4 liters: | ||||||
| 2208.90.35 | 00 | Valued not over $2.38/liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.90.40 | 00 | Valued over $2.38/liter | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.90.46 | Kirschwasser and ratafia | Free 1/ 1/ | $3.08/pf. liter 1/ | |||
| 2208.90.46.30 | 30 | In containers each holding not over 4 liters | pf.liters | |||
| 2208.90.46.60 | 60 | In containers each holding over 4 liters | pf.liters | |||
| Tequila: | ||||||
| 2208.90.50 | 00 | In containers each holding not over 4 liters | pf.liters | Free 1/ 1/ | $1.68/pf. liter 1/ | |
| 2208.90.55 | 00 | In containers each holding over 4 liters | pf.liters | Free 1/ 1/ | $1.32/pf. liter 1/ | |
| 2208.90.71 | 00 | Imitations of brandy and other spirituous beverages | pf.liters | Free 1/ 1/ | $2.35/pf. liter 1/ | |
| Other: | ||||||
| Spirits: | ||||||
| 2208.90.72 | 00 | Mezcal in containers each holding not over 4 liters | pf.liters | Free 1/ 1/ | $1.78/pf. liter 1/ | |
| 2208.90.75 | 00 | Other | pf.liters | Free 1/ 1/ | $1.78/pf. liter 1/ | |
| 2208.90.80 | Other | 21.1¢/pf.liter 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)9.3¢/pf.liter(JO) | $4.05/pf. liter 1/ | ||
| 2208.90.80.10 | 10 | Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters | pf.liters | |||
| 2208.90.80.20 | 20 | Other | pf.liters | |||
| 2209.00.00 | 00 | Vinegar and substitutes for vinegar obtained from acetic acid | pf.liters liters | 0.5¢/pf.liter 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 2.1¢/pf.liter |
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
IV
22-1
Notes
- 1. This chapter does not cover:
- (a) Products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103)
- (b) Sea water (heading 2501);
- (c) Distilled or conductivity water or water of similar purity (heading 2853);
- (d) Acetic acid of a concentration exceeding 10 percent by weight of acetic acid (heading 2915);
- (e) Medicaments of heading 3003 or 3004; or
- (f) Perfumery or toilet preparations (chapter 33).
- 2. For the purposes of this chapter and of chapters 20 and 2l, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.
- 3. For the purposes of heading 2202 the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 percent vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Subheading Note
- 1. For the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.
Additional U.S. Notes
- 1. The duties prescribed on products covered by this chapter are in addition to the internal-revenue taxes imposed under existing law or any subsequent act. The duties imposed on products covered by this chapter which are subject also to internal-revenue taxes are imposed only on the quantities subject to such taxes; except that, in the case of distilled spirits transferred to the bonded premises of a distilled spirits plant under the provisions of section 5232 of the Internal Revenue Code of 1954, the duties are imposed on the quantity withdrawn from customs custody.
- 2. Subheadings 2202.99.30, 2202.99.35, 2202.99.36 and 2202.99.37 cover vitamin or mineral fortified fruit or vegetable juices that are imported only in non-concentrated form. Such juices imported in concentrated form are classifiable in subheadings 2106.90.48, 2106.90.52 or 2106.90.54, as appropriate.
- 3. Dutiable quantities of alcoholic juices (including grape must) classified in heading 2204, 2206 or 2208 shall be calculated in accordance with additional U.S. notes 1, 2 and 3 in chapter 20.
- 4. The term "effervescent wine" means wine other than sparkling wine which contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of wine.
- 5. Where in heading 2204, 2206, 2207 or 2208, the rates shown in the rates of duty columns are in terms of a proof liter, proof liter shall mean a liter of liquid at 15.56°C (60°F) which contains 50 percent (100 proof) by volume of ethyl alcohol having a specific gravity of 0.7939 at 15.56°C (60°F) referred to water at 15.56°C (60°F) as unity or the alcoholic equivalent thereof.
- 6. Where in heading 2204, 2206, 2207 or 2208, the rates of duty are assessed on a proof liter basis, the rates shown indicate the amount of duty which shall be collected on each liter of an imported product at 100 proof. The amount of duty which shall be collected for each liter of a product which is imported at more than or less than 100 proof shall bear the same ratio to the applicable rate of duty as the proof of the imported product bears to 100 proof.
- 7. The standard for determining the proof of brandy and other spirits or liquors of any kind when imported is the same as that which is defined in the laws relating to internal revenue. The Secretary of the Treasury, at his discretion, may authorize the ascertainment of the proof of wines, cordials or other liquors and fruit juices by distillation or otherwise, when it is impracticable to ascertain such proof by the means prescribed by existing law or regulations.
- 8. Provisions for the free entry of certain samples of alcoholic beverages are covered by subheading 9811.00.20 of chapter 98.
- 9. For the purposes of heading 2209, the standard proof of vinegar is 4 percent by weight of acetic acid.
Statistical Note
- 1. The unit of quantity "kg cmsc" (kilograms cows’ milk solids content) includes all cows’ milk components other than water.
- 2. For a list of approved standards for "Certified organic", see General Statistical Note 6.
- 3. For the purposes of statistical reporting number 2206.00.1510, "hard cider" refers to a fermented beverage containing not more than 0.64 grams of carbon dioxide per 100 milliliters, derived from apples, pears or their concentrates, with no other fruit product or flavoring, and containing greater than 0.5 percent and less than 8.5 percent alcohol by volume.
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE
HUMAN BODY
IV-1
Note
- 1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
- 1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.
- 2. For the purposes of this section, unless the context otherwise requires--
- (a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
- (b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;
- (c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and
- (d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.