Heading 2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

29 declarable lines

Heading 2204 covers wine made from fresh grapes, including fortified wines, plus grape must that is not classified in heading 2009. The heading splits first by sparkling versus other wine, then by container size, alcoholic strength by volume, value per liter, color, and organic certification, with separate lines for special type designations such as Tokay, Marsala, Sherry, and Icewine.

Products in this heading

Champagne or other sparkling wine in 750 ml bottles
Still red wine in 750 ml glass bottles, 13% alcohol
Still white wine in 1 liter bottles valued over $1.05/liter
Icewine in containers of 2 liters or less
Sherry in 750 ml bottles, over 14% alcohol
Marsala labeled with its IRS type designation
Box wine in a 3 liter bag-in-box container
Grape must with fermentation prevented by added alcohol

How to choose the right subheading

Sparkling (effervescent) versus still wine: sparkling wine has its own lines under 2204.10.
Container size: 2 liters or less, more than 2 but not more than 10 liters, or other (over 10 liters).
Alcoholic strength by volume: whether it is over or not over 14% vol.
Value per liter: the $1.05/liter break for still wine and the $1.59/liter break for sparkling wine.
Color and organic status: red, white, or other, and whether the wine is certified organic.

Often confused with

Vermouth and other grape wine flavored with plants or aromatic substances
Flavored wine is a separate heading from plain grape wine.
Heading 2205
Brandy or other spirits distilled from wine
Distilled spirits are classified by alcohol strength under heading 2208, not as wine.
Heading 2208
Denatured ethyl alcohol of any strength
Denatured alcohol is covered by heading 2207.
Heading 2207
Unfermented grape juice
Grape must and juice without alcohol fall under heading 2009, which heading 2204 expressly excludes.
Heading 2009

Frequently asked questions

What is the HTS code for sparkling wine valued not over $1.59/liter?

Use 2204.10.00.30. The general (MFN) rate is 19.8 cents/liter.

What is the duty on red wine in 750 ml bottles, not over 14% alcohol, valued over $1.05/liter and not certified organic?

It falls under 2204.21.50.40. The general (MFN) rate is 6.3 cents/liter.

How do I classify red wine in a 3 liter box, not over 14% alcohol and valued over $1.05/liter?

A 3 liter container falls in the more than 2 liters but not more than 4 liters group, so the code is 2204.22.20.30. The general (MFN) rate is 8.4 cents/liter.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.