HTS heading 2208 · Chapter 22
HTS 2208: Undenatured ethyl alcohol of an alcoholic strength by…
HTS heading 2208 covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages. It has 36 tariff lines with a duty rate; the general (MFN) rates are Free (32 lines), 23.7¢/pf.liter (2 lines), 21.1¢/pf.liter (1 line) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 2208.20 | Spirits obtained by distilling grape wine or grape marc (grape brandy): | ||||
| 2208.20.10.00 | Pisco and singani[pf.liters] | Free | $1.78/pf. liter | Estimate → | |
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.20.20.00 | Valued not over $2.38/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| 2208.20.30.00 | Valued over $2.38 but not over $3.43/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| 2208.20.40.00 | Valued over $3.43/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| In containers each holding over 4 liters: | |||||
| 2208.20.50.00 | Valued not over $2.38/liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.20.60.00 | Valued over $2.38/liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.30 | Whiskies: | ||||
| 2208.30.30 | Irish and Scotch | Free | $1.99/pf. liter | ||
| 2208.30.30.30 | In containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.30.30.60 | In containers each holding over 4 liters[pf.liters] | Estimate → | |||
| 2208.30.60 | Other | Free | $2.04/pf. liter | ||
| Bourbon: | |||||
| 2208.30.60.20 | In containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.30.60.40 | In containers each holding over 4 liters[pf.liters] | Estimate → | |||
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.30.60.55 | Rye[pf.liters] | Estimate → | |||
| 2208.30.60.65 | Other[pf.liters] | Estimate → | |||
| In containers each holding over 4 liters: | |||||
| 2208.30.60.75 | Rye[pf.liters] | Estimate → | |||
| 2208.30.60.85 | Other[pf.liters] | Estimate → | |||
| 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 | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO) | $1.32/pf. liter | Estimate → |
| 2208.40.40.00 | Valued over $3 per proof liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| In containers each holding over 4 liters: | |||||
| 2208.40.60.00 | Valued not over 69¢ per proof liter[pf.liters] | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (JO) | $1.32/pf. liter | Estimate → |
| 2208.40.80.00 | Valued over 69¢ per proof liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.50.00 | Gin and Geneve | Free | $1.99/pf. liter | ||
| 2208.50.00.30 | In containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.50.00.60 | In containers each holding over 4 liters[pf.liters] | Estimate → | |||
| 2208.60 | Vodka: | ||||
| In containers each holding not over 4 liters: | |||||
| 2208.60.10.00 | Valued not over $2.05/liter[pf.liters] | Free | $1.78/pf. liter | Estimate → | |
| 2208.60.20 | Valued over $2.05/liter | Free | $1.78/pf. liter | ||
| 2208.60.20.30 | Certified organic[pf.liters] | Estimate → | |||
| 2208.60.20.60 | Other[pf.liters] | Estimate → | |||
| 2208.60.50.00 | In containers each holding over 4 liters[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.70.00 | Liqueurs and cordials | Free | $3.08/pf. liter | ||
| 2208.70.00.30 | In containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.70.00.60 | In containers each holding over 4 liters[pf.liters] | Estimate → | |||
| 2208.90 | Other: | ||||
| 2208.90.01.00 | Aquavit[pf.liters] | Free | $1.99/pf. liter | Estimate → | |
| Bitters: | |||||
| 2208.90.05.00 | Not fit for use as beverages[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.90.10.00 | Fit for use as beverages[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| Brandy: | |||||
| Slivovitz: | |||||
| Valued not over $3.43/liter: | |||||
| 2208.90.12.00 | In containers each holding not over 4 liters[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| 2208.90.14.00 | In containers each holding over 4 liters[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.90.15.00 | Valued over $3.43/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| Other: | |||||
| In containers each holding not over 4 liters: | |||||
| 2208.90.20.00 | Valued not over $2.38/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| 2208.90.25.00 | Valued over $2.38 but not over $3.43/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| 2208.90.30.00 | Valued over $3.43/liter[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| In containers each holding over 4 liters: | |||||
| 2208.90.35.00 | Valued not over $2.38/liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.90.40.00 | Valued over $2.38/liter[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.90.46 | Kirschwasser and ratafia | Free | $3.08/pf. liter | ||
| 2208.90.46.30 | In containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.90.46.60 | In containers each holding over 4 liters[pf.liters] | Estimate → | |||
| Tequila: | |||||
| 2208.90.50 | In containers each holding not over 4 liters | Free | $1.68/pf. liter | ||
| 2208.90.50.30 | Certified organic[pf.liters] | Estimate → | |||
| 2208.90.50.60 | Other[pf.liters] | Estimate → | |||
| 2208.90.55.00 | In containers each holding over 4 liters[pf.liters] | Free | $1.32/pf. liter | Estimate → | |
| 2208.90.71.00 | Imitations of brandy and other spirituous beverages[pf.liters] | Free | $2.35/pf. liter | Estimate → | |
| Other: | |||||
| Spirits: | |||||
| 2208.90.72.00 | Mezcal in containers each holding not over 4 liters[pf.liters] | Free | $1.78/pf. liter | Estimate → | |
| 2208.90.75.00 | Other[pf.liters] | Free | $1.78/pf. liter | Estimate → | |
| 2208.90.80 | Other | 21.1¢/pf.liter | 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 | |
| 2208.90.80.10 | Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters[pf.liters] | Estimate → | |||
| 2208.90.80.20 | Other[pf.liters] | Estimate → | |||
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid | 0.5¢/pf.liter | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 2.1¢/pf.liter | |
| 2209.00.00.30 | Certified organic[pf.liters, liters] | Estimate → | |||
| 2209.00.00.60 | Other[pf.liters, liters] | Estimate → |
58 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2208.20.10.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
