Chapter Notes (mobile-friendly format)

Chapter Notes (PDF format)

Heading / Subheading Stat Suffix Article Description Unit of Quantity Rates of Duty
1-General 1-Special 2
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow:
2201.10.0000
Mineral waters and aerated waters [1]
liters0.26¢/literFree(A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)2.6¢/liter
2201.90.0000
Other [1]
tFreeFree
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit 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¢/literFree(A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)4¢/liter
Carbonated soft drinks:
2202.10.0020
Containing high-intensity sweeteners (e.g., aspartame and/or saccharin) [1]
liters
2202.10.0040
Other [1]
liters
2202.10.0060
Other [1]
liters
Other:
2202.91.0000
Non-alcoholic beer
liters0.2¢/literFree(A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)4¢/liter
2202.99
Other:
Milk-based drinks:
2202.99.1000
Chocolate milk drink
liters17%Free (A+, BH, CA, CL, CO, D, E, IL, JO, MA, MX, OM, P, PA, PE, SG) 2.4% (KR) 4.6% (AU)20%
Other:
2202.99.2200
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
liters17.5%Free (A+, AU, BH, CA, CL, CO, D, E, IL, JO, MA, MX, OM, P, PA, PE, SG) 2.5% (KR)35%
2202.99.2400
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
liters17.5%Free (A+, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, SG)35%
2202.99.2800
Other
liters23.5¢/liter + 14.9% [2]Free (BH, CL, JO, MX, SG) 9.4¢/liter + 5.9% (PA) 18.8¢/liter + 11.9% (P) See 9912.04.30, 9912.04.54 (MA) See 9913.04.25 (AU) See 9915.04.30, 9915.04.54, 9915.04.78 (P+) See 9916.04.30, 9916.04.54 (OM) See 9917.04.20, 9917.04.40 (PE) See 9918.04.60, 9918.04.80 (CO) See 9920.04.10, 9920.04.30 (KR) [2]27.6¢/liter+ 17.5% [2]
Fruit or vegetable juices, fortified with vitamins or minerals:
Orange juice:
2202.99.3000
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)
liters4.5¢/literFree (A+, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MX, OM, P, PA, PE, SG) 0.9¢/liter (MA)18¢/liter
2202.99.3500
Other
liters7.85¢/literFree (A+, BH, CA, CL, CO, D, E, IL, JO, MX, OM, P, PA, PE, SG) 1.1¢/liter (KR) 1.5¢/liter (MA) 2.1¢/liter (AU)18¢/liter
Other:
2202.99.3600
Juice of any single fruit or vegetable
litersThe rate applicable to the natural juice in heading 2009Free(AU, BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)The rate applicable to the natural juice in heading 2009(A*)The rate applicable to the natural juice in heading 2009
2202.99.3700
Mixtures of juices
litersThe rate applicable to the natural juice in heading 2009Free(BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)The rate applicable to the natural juice in heading 2009(A*, AU)The rate applicable to the natural juice in heading 2009
2202.99.9000
Other
liters0.2¢/literFree(A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)4¢/liter
2203.00.00
Beer made from malt
Free [3]13.2¢/liter [3]
In containers each holding not over 4 liters:
2203.00.0030
In glass containers [1]
liters
2203.00.0060
Other [1]
liters
2203.00.0090
In containers each holding over 4 liters [1]
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 [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)8.8¢/liter(JO) [4]$1.59/liter [4]
2204.10.0030
Valued not over $1.59/liter [1]
liters
Valued over $1.59/liter:
2204.10.0065
Certified organic [1]
liters
2204.10.0075
Other [1]
liters
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21
In containers holding 2 liters or less:
2204.21.2000
Effervescent wine [1]
liters19.8¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 8.8¢/liter (JO) [4]$1.59/liter [4]
Other:
Of an alcoholic strength by volume not over 14 percent vol.:
2204.21.3000
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 [1]
liters6.3¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)2.8¢/liter(JO) [4]33¢/liter [4]
2204.21.50
Other
6.3¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 2.8¢/liter (JO) [4]33¢/liter [4]
Valued not over $1.05/liter:
2204.21.5005
Red [1]
liters
2204.21.5015
White [1]
liters
2204.21.5025
Other [1]
liters
Valued over $1.05/liter:
2204.21.5028
Icewine [1]
liters
Other:
Red:
2204.21.5035
Certified Organic [1]
liters
2204.21.5040
Other [1]
liters
White:
2204.21.5050
Certified Organic [1]
liters
2204.21.5055
Other [1]
liters
2204.21.5060
Other [1]
liters
Of an alcoholic strength by volume over 14 percent vol.:
2204.21.6000
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 [1]
liters5.3¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)2.3¢/liter(JO) [4]33¢/liter [4]
2204.21.80
Other
16.9¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)7.5¢/liter(JO) [4]33¢/liter [4]
2204.21.8030
Sherry [1]
liters
2204.21.8060
Other [1]
liters
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
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 [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 3.7¢/liter (JO) [4]33¢/liter [4]
Valued not over $1.05/liter:
2204.22.2005
Red
liters
2204.22.2015
White
liters
2204.22.2025
Other
liters
Valued over $1.05/liter:
2204.22.2030
Red
liters
2204.22.2045
White
liters
2204.22.2060
Other
liters
2204.22.4000
Of an alcoholic strength by volume over 14 percent vol
liters22.4¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 9.9¢/liter (JO) [4]33¢/liter [4]
In containers holding over 4 liters but not over 10 liters:
2204.22.6000
Of an alcoholic strength by volume not over 14 percent vol.
liters14¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, MA, MX, OM, P, PA, PE, SG) 2¢/liter (KR) 6.2¢/liter (JO) [4]33¢/liter [4]
2204.22.8000
Of an alcoholic strength by volume over 14 percent vol
liters22.4¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, MA, MX, OM, P, PA, PE, SG) 3.2¢/liter (KR) 9.9¢/liter (JO) [4]33¢/liter [4]
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.29
Other:
2204.29.6100
Of an alcoholic strength by volume not over 14 percent vol.
liters14¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, MA, MX, OM, P, PA, PE, SG) 2¢/liter (KR) 6.2¢/liter (JO) [4]33¢/liter [4]
2204.29.8100
Of an alcoholic strength by volume over 14 percent vol
liters22.4¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, MA, MX, OM, P, PA, PE, SG) 3.2¢/liter (KR) 9.9¢/liter (JO) [4]33¢/liter [4]
2204.30.0000
Other grape must [1]
liters4.4¢/liter + 31.4¢/pf. liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 1.9¢/liter + 13.9¢/pf. liter (JO) [4]18.5¢/liter + $1.32/pf. liter [4]
2205
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances:
2205.10
In containers holding 2 liters or less:
2205.10.3000
Vermouth [1]
liters3.5¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.5¢/liter(JO) [4]33¢/ liter [4]
2205.10.6000
Other [1]
liters4.2¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.8¢/liter(JO) [4]33¢/ liter [4]
2205.90
Other:
Vermouth:
2205.90.2000
In containers each holding over 2 liters but not over 4 liters [1]
liters3.5¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.5¢/liter(JO) [4]33¢/liter [4]
2205.90.4000
In containers each holding over 4 liters [5]
liters3.8¢/liter [4]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 1.6¢/liter (JO) [4]33¢/liter [4]
2205.90.6000
Other [1]
liters4.2¢/liter [4]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.8¢/liter(JO) [4]33¢/liter [4]
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 [6]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)0.1¢/liter(JO) [6]1.3¢/liter [6]
2206.00.1510
Hard cider as described in statistical note 3 to this chapter
liters
2206.00.1520
Other
liters
2206.00.3000
Prune wine [1]
liters3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content [6]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 1.3¢/liter + 9.8¢/pf. liter on ethyl alcohol content (JO) [6]18.5¢/ liter + $1.32/pf. liter on ethyl alcohol content [6]
2206.00.4500
Rice wine or sakè [1]
liters3¢/liter [6]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.3¢/liter(JO) [6]33¢/liter [6]
Other:
2206.00.6000
Effervescent wine [1]
liters13.9¢/liter [6]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 6.1¢/liter (JO) [6]$1.59/liter [6]
2206.00.9000
Other [1]
liters4.2¢/liter [6]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)1.8¢/liter(JO) [6]33¢/liter [6]
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:
2207.10.3000
For beverage purposes [1]
pf.liters18.9¢/pf.liter [6]Free (A*, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 5.1¢/pf. liter (AU) [6]$1.32/pf. liter [6]
2207.10.60
For nonbeverage purposes
2.5% [6]Free (A+, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PE, SG) See 9822.09.22-9822.09.24 (PA) [6]20% [6]
2207.10.6010
For fuel use [7]
liters
2207.10.6090
Other [7]
liters
2207.20.00
Ethyl alcohol and other spirits, denatured, of any strength
1.9% [6], [8]Free (A+, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PE, SG) See 9822.09.22-9822.09.24 (PA) [6], [8]20% [6], [8]
2207.20.0010
For fuel use [7]
liters
2207.20.0090
Other [7]
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):
2208.20.1000
Pisco and singani [1]
pf.litersFree [6]$1.78/pf. liter [6]
Other:
In containers each holding not over 4 liters
2208.20.2000
Valued not over $2.38/liter [1]
pf.litersFree [6]$2.35/pf. liter [6]
2208.20.3000
Valued over $2.38 but not over $3.43/liter [1]
pf.litersFree [6]$2.35/pf. liter [6]
2208.20.4000
Valued over $3.43/liter [1]
pf.litersFree [6]$2.35/pf. liter [6]
In containers each holding over 4 liters:
2208.20.5000
Valued not over $2.38/liter [1]
pf.litersFree [6]$1.32/pf. liter [6]
2208.20.6000
Valued over $2.38/liter [1]
pf.litersFree [6]$1.32/pf. liter [6]
2208.30
Whiskies:
2208.30.30
Irish and Scotch
Free [6]$1.99/pf. liter [6]
2208.30.3030
In containers each holding not over 4 liters [1]
pf.liters
2208.30.3060
In containers each holding over 4 liters [1]
pf.liters
2208.30.60
Other
Free [6]$2.04/pf. liter [6]
Bourbon:
2208.30.6020
In containers each holding not over 4 liters [1]
pf.liters
2208.30.6040
In containers each holding over 4 liters [1]
pf.liters
Other:
In containers each holding not over 4 liters
2208.30.6055
Rye [1]
pf.liters
2208.30.6065
Other [1]
pf.liters
In containers each holding over 4 liters:
2208.30.6075
Rye [1]
pf.liters
2208.30.6085
Other [1]
pf.liters
2208.40
Rum and other spirits obtained by distilling fermented sugar-cane products:
In containers each holding not over 4 liters:
2208.40.2000
Valued not over $3 per proof liter [1]
pf.liters23.7¢/pf.liter [9]Free (A+, BH, CA, CL, D, E, IL, MX, P, PA, PE, SG) 2.3¢/pf. liter (OM) 3.3¢/pf. liter (KR) 4.7¢/pf. liter (MA) 6.4¢/pf. liter (AU) 10.5¢/pf. liter (JO) 14.2¢/pf. liter (CO) [9]$1.32/pf. liter [9]
2208.40.4000
Valued over $3 per proof liter [1]
pf.litersFree [9]$1.32/pf. liter [9]
In containers each holding over 4 liters:
2208.40.6000
Valued not over 69¢ per proof liter [1]
pf.liters23.7¢/pf.liter [9]Free (A+, BH, CA, CL, D, E, IL, KR, MX, P, PA, SG) 2.3¢/pf. liter (OM) 4.7¢/pf. liter (MA) 6.4¢/pf. liter (AU) 9.4¢/pf. liter (PE) 10.5¢/pf.liter (JO) 14.2¢/pf. liter (CO) [9]$1.32/pf. liter [9]
2208.40.8000
Valued over 69¢ per proof liter [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.50.00
Gin and Geneve
Free [9]$1.99/pf. liter [9]
2208.50.0030
In containers each holding not over 4 liters [1]
pf.liters
2208.50.0060
In containers each holding over 4 liters [1]
pf.liters
2208.60
Vodka:
In containers each holding not over 4 liters:
2208.60.1000
Valued not over $2.05/liter [1]
pf.litersFree [9]$1.78/pf. liter [9]
2208.60.2000
Valued over $2.05/liter [1]
pf.litersFree [9]$1.78/pf. liter [9]
2208.60.5000
In containers each holding over 4 liters [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.70.00
Liqueurs and cordials
Free [9]$3.08/pf. liter [9]
2208.70.0030
In containers each holding not over 4 liters [1]
pf.liters
2208.70.0060
In containers each holding over 4 liters [1]
pf.liters
2208.90
Other:
2208.90.0100
Aquavit [1]
pf.litersFree [9]$1.99/pf. liter [9]
Bitters:
2208.90.0500
Not fit for use as beverages
pf.litersFree [9]$1.32/pf. liter [9]
2208.90.1000
Fit for use as beverages [1]
pf.litersFree [9]$1.32/pf. liter [9]
Brandy:
Slivovitz:
Valued not over $3.43/liter:
2208.90.1200
In containers each holding not over 4 liters [1]
pf.litersFree [9]$2.35/pf. liter [9]
2208.90.1400
In containers each holding over 4 liters [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.90.1500
Valued over $3.43/liter [1]
pf.litersFree [9]$2.35/pf. liter [9]
Other:
In containers each holding not over 4 liters
2208.90.2000
Valued not over $2.38/liter [1]
pf.litersFree [9]$2.35/pf. liter [9]
2208.90.2500
Valued over $2.38 but not over $3.43/liter [1]
pf.litersFree [9]$2.35/pf. liter [9]
2208.90.3000
Valued over $3.43/liter [1]
pf.litersFree [9]$2.35/pf. liter [9]
In containers each holding over 4 liters:
2208.90.3500
Valued not over $2.38/liter [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.90.4000
Valued over $2.38/liter [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.90.46
Kirschwasser and ratafia
Free [9]$3.08/pf. liter [9]
2208.90.4630
In containers each holding not over 4 liters [1]
pf.liters
2208.90.4660
In containers each holding over 4 liters [1]
pf.liters
Tequila:
2208.90.5000
In containers each holding not over 4 liters [1]
pf.litersFree [9]$1.68/pf. liter [9]
2208.90.5500
In containers each holding over 4 liters [1]
pf.litersFree [9]$1.32/pf. liter [9]
2208.90.7100
Imitations of brandy and other spirituous beverages [1]
pf.litersFree [9]$2.35/pf. liter [9]
Other:
Spirits:
2208.90.7200
Mezcal in containers each holding not over 4 liters [1]
pf.litersFree [9]$1.78/pf. liter [9]
2208.90.7500
Other [1]
pf.litersFree [9]$1.78/pf. liter [9]
2208.90.8000
Other [7]
pf.liters21.1¢/pf.liter [9]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)9.3¢/pf.liter(JO) [9]$4.05/pf. liter [9]
2209.00.0000
Vinegar and substitutes for vinegar obtained from acetic acid [1]
pf.liters0.5¢/pf.literFree(A, AU, BH, CA, CL, CO, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)2.1¢/pf.liter
  • Footnotes
  • [1] FDA Prior Notice Data is required 801(m) (CBP ACE HTS to PGA Cross Ref. Guide, July 31, 2015)
  • [2] See subheadings 9904.04.50-9904.05.01.
  • [3] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5051).
  • [4] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
  • [5] FDA data required 801(a) (CBP ACE HTS to PGA Cross Ref. Guide, July 31, 2015)
  • [6] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
  • [7] FDA Prior Notice Data may be required 801(m) (CBP ACE HTS to PGA Cross Ref. Guide, July 31, 2015)
  • [8] For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 U.S.C. 2703,note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201 (a)(3)(B)(ii) of the DR-CAFTA Implementation Act (19 U.S.C. 4031 (a)(3)(B)(ii) ).”
  • [9] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).