Heading 2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages

47 declarable lines

Heading 2208 covers spirits, liqueurs and spirituous beverages with an alcoholic strength under 80% by volume, plus undenatured ethyl alcohol below that strength. The heading is split first by type of spirit (grape brandy, whiskies, rum, gin, vodka, liqueurs, then a residual Other group) and then by container size and value per liter or per proof liter.

Products in this heading

Bourbon in 750 ml bottles
Scotch whisky in 750 ml bottles
Tequila in 750 ml bottles
Mezcal in 750 ml bottles
Vodka in 1 liter bottles
Rum in 750 ml bottles
Liqueurs and cordials
Ready-to-drink premixed cocktails in cans or bottles

How to choose the right subheading

Type of spirit: grape brandy, whisky, rum, gin, vodka, liqueur, or another spirit under Other
Container size: each holding not over 4 liters, or over 4 liters
Value per liter, which sets the line for grape brandy, vodka and brandy
Value per proof liter, which sets the line for rum
Whether the product is certified organic, which has its own line for vodka and tequila

Often confused with

Wine of fresh grapes, including fortified wine
Wine is classified by grape content in heading 2204, not as a spirit.
Heading 2204
Vermouth and other grape wine flavored with plants or aromatic substances
Flavored wine stays in heading 2205 even though it contains added botanicals.
Heading 2205
Denatured ethyl alcohol, or undenatured alcohol at 80% vol. or higher
Heading 2207 covers alcohol at or above 80% vol. and all denatured alcohol.
Heading 2207
Non-alcoholic flavored waters and soft drinks with added sugar
These contain no qualifying spirit content and are classified as beverages in 2202.
Heading 2202

Frequently asked questions

What is the HTS code for bourbon in bottles holding not over 4 liters?

Bourbon in containers each holding not over 4 liters is classified under 2208.30.60.20. The general (MFN) duty rate for that code is Free.

What is the duty on rum valued not over $3 per proof liter in bottles holding not over 4 liters?

That rum falls under 2208.40.20.00. The general (MFN) duty rate is 23.7 cents/pf.liter.

How do I classify ready-to-drink premixed cocktails in cans under 4 liters?

Premixed cocktails or other mixed beverages ready to consume as packaged, in containers each holding not over 4 liters, go under 2208.90.80.10. The general (MFN) duty rate is 21.1 cents/pf.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.