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
liters0.26¢/liter [1]Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)2.6¢/liter
2201.90.0000
Other
tFree [2]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:
2202.10.0020
Containing high-intensity sweeteners (e.g., aspartame and/or saccharin)
liters
Other:
2202.10.0045
In aluminum containers
liters
2202.10.0055
Other
liters
Other:
2202.10.0065
In aluminum containers
liters
2202.10.0075
Other
liters
Other:
2202.91.00
Non-alcoholic beer
0.2¢/liter [3]Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)4¢/liter
2202.91.0010
In aluminum containers
liters
2202.91.0020
Other
liters
2202.99
Other:
Milk-based drinks:
2202.99.1000
Chocolate milk drink
liters, kg cmsc17% [3]Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)20%
Other:
2202.99.2200
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
liters, kg17.5% [3]Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)35%
2202.99.2400
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
liters, kg17.5% [3]Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)35%
2202.99.2800
Other
liters, kg23.5¢/liter + 14.9% [4], [3]Free (BH, CL, JO, KR, MA, OM, PA, PE, SG) 2.3¢/liter + 1.4% (P) See 9822.04.25 (AU) See 9823.01.01-9823.01.07 (S+) See 9915.04.30, 9915.04.54, 9915.04.78 (P+) See 9918.04.60, 9918.04.80 (CO) [4]27.6¢/liter+ 17.5% [4]
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¢/liter [2]Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)18¢/liter
2202.99.3500
Other
liters7.85¢/liter [2]Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)18¢/liter
Other:
2202.99.3600
Juice of any single fruit or vegetable
litersThe rate applicable to the natural juice in heading 2009 [5]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
2202.99.3700
Mixtures of juices
litersThe rate applicable to the natural juice in heading 2009 [5]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
2202.99.9110
In aluminum containers
liters
2202.99.9120
Other
liters
2203.00.00
Beer made from malt
Free [6], [2]13.2¢/liter [6]
In containers each holding not over 4 liters:
2203.00.0030
In glass containers
liters
2203.00.0060
Other
liters
2203.00.0090
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 [7], [1]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)8.8¢/liter(JO) [7]$1.59/liter [7]
2204.10.0030
Valued not over $1.59/liter
liters
Valued over $1.59/liter:
2204.10.0065
Certified organic
liters
2204.10.0075
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:
2204.21.2000
Effervescent wine
liters19.8¢/liter [7], [1]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 8.8¢/liter (JO) [7]$1.59/liter [7]
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
liters6.3¢/liter [7], [1]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)2.8¢/liter(JO) [7]33¢/liter [7]
2204.21.50
Other
6.3¢/liter [7], [1]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 2.8¢/liter (JO) [7]33¢/liter [7]
Valued not over $1.05/liter:
2204.21.5005
Red
liters
2204.21.5015
White
liters
2204.21.5025
Other
liters
Valued over $1.05/liter:
2204.21.5028
Icewine
liters
Other:
Red:
2204.21.5035
Certified organic
liters
2204.21.5040
Not certified organic
liters
White:
2204.21.5050
Certified organic
liters
2204.21.5055
Not certified organic
liters
2204.21.5060
Other
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
liters5.3¢/liter [7], [1]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)2.3¢/liter(JO) [7]33¢/liter [7]
2204.21.80
Other
16.9¢/liter [7], [1]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)7.5¢/liter(JO) [7]33¢/liter [7]
2204.21.8030
Sherry
liters
2204.21.8060
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 [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 3.7¢/liter (JO) [7]33¢/liter [7]
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 [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) [7]33¢/liter [7]
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 [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.2¢/liter (JO) [7]33¢/liter [7]
2204.22.8000
Of an alcoholic strength by volume over 14 percent vol
liters22.4¢/liter [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) [7]33¢/liter [7]
2204.29
Other:
2204.29.6100
Of an alcoholic strength by volume not over 14 percent vol.
liters14¢/liter [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.2¢/liter (JO) [7]33¢/liter [7]
2204.29.8100
Of an alcoholic strength by volume over 14 percent vol
liters22.4¢/liter [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 9.9¢/liter (JO) [7]33¢/liter [7]
2204.30.0000
Other grape must
liters, pf.liters4.4¢/liter + 31.4¢/pf. liter [7], [3]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) [7]18.5¢/liter + $1.32/pf. liter [7]
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
liters3.5¢/liter [7], [3]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.5¢/liter(JO) [7]33¢/ liter [7]
2205.10.6000
Other
liters4.2¢/liter [7], [3]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) [7]33¢/ liter [7]
2205.90
Other:
Vermouth:
2205.90.2000
In containers each holding over 2 liters but not over 4 liters
liters3.5¢/liter [7], [3]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.5¢/liter(JO) [7]33¢/liter [7]
2205.90.4000
In containers each holding over 4 liters
liters3.8¢/liter [7], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 1.6¢/liter (JO) [7]33¢/liter [7]
2205.90.6000
Other
liters4.2¢/liter [7], [3]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) [7]33¢/liter [7]
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 [8], [3]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)0.1¢/liter(JO) [8]1.3¢/liter [8]
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
liters, pf.liters3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content [8], [3]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) [8]18.5¢/ liter + $1.32/pf. liter on ethyl alcohol content [8]
2206.00.4500
Rice wine or sakè
liters3¢/liter [9], [2]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.3¢/liter(JO) [9]33¢/liter [9]
Other:
2206.00.6000
Effervescent wine
liters13.9¢/liter [8], [3]Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 6.1¢/liter (JO) [8]$1.59/liter [8]
2206.00.90
Other
4.2¢/liter [8], [1]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)1.8¢/liter(JO) [8]33¢/liter [8]
Mixtures of fermented beverages and non-alcoholic beverages, ready to consume as packaged, in containers each holding not over 4 liters:
2206.00.9015
In aluminum containers
liters
2206.00.9025
Other
liters
Other:
2206.00.9030
In aluminum containers
liters
2206.00.9040
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:
2207.10.3000
For beverage purposes
pf.liters18.9¢/pf.liter [9], [2]Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) [9]$1.32/pf. liter [9]
2207.10.60
For nonbeverage purposes
2.5% [8], [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) [8]20% [8]
2207.10.6010
For fuel use
liters
2207.10.6090
Other
liters
2207.20.00
Ethyl alcohol and other spirits, denatured, of any strength
1.9% [8], [10], [3]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) [8], [10]20% [8], [10]
2207.20.0010
For fuel use
liters
2207.20.0090
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):
2208.20.1000
Pisco and singani
pf.litersFree [8], [3]$1.78/pf. liter [8]
Other:
In containers each holding not over 4 liters:
2208.20.2000
Valued not over $2.38/liter
pf.litersFree [8], [3]$2.35/pf. liter [8]
2208.20.3000
Valued over $2.38 but not over $3.43/liter
pf.litersFree [8], [3]$2.35/pf. liter [8]
2208.20.4000
Valued over $3.43/liter
pf.litersFree [8], [3]$2.35/pf. liter [8]
In containers each holding over 4 liters:
2208.20.5000
Valued not over $2.38/liter
pf.litersFree [8], [3]$1.32/pf. liter [8]
2208.20.6000
Valued over $2.38/liter
pf.litersFree [8], [3]$1.32/pf. liter [8]
2208.30
Whiskies:
2208.30.30
Irish and Scotch
Free [8], [3]$1.99/pf. liter [8]
2208.30.3030
In containers each holding not over 4 liters
pf.liters
2208.30.3060
In containers each holding over 4 liters
pf.liters
2208.30.60
Other
Free [8], [3]$2.04/pf. liter [8]
Bourbon:
2208.30.6020
In containers each holding not over 4 liters
pf.liters
2208.30.6040
In containers each holding over 4 liters
pf.liters
Other:
In containers each holding not over 4 liters:
2208.30.6055
Rye
pf.liters
2208.30.6065
Other
pf.liters
In containers each holding over 4 liters:
2208.30.6075
Rye
pf.liters
2208.30.6085
Other
pf.liters
2208.40
Rum and other spirits obtained by distilling fermented sugar-cane products:
In containers each holding not over 4 liters:
2208.40.2000
Valued not over $3 per proof liter
pf.liters23.7¢/pf.liter [11], [3]Free (A+, AU, BH, CL, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 3.1¢/pf. liter (CO) 10.5¢/pf. liter (JO) [11]$1.32/pf. liter [11]
2208.40.4000
Valued over $3 per proof liter
pf.litersFree [11], [3]$1.32/pf. liter [11]
In containers each holding over 4 liters:
2208.40.6000
Valued not over 69¢ per proof liter
pf.liters23.7¢/pf.liter [11], [3]Free (A+, AU, BH, CL, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) 3.1¢/pf. liter (CO) 10.5¢/pf.liter (JO) [11]$1.32/pf. liter [11]
2208.40.8000
Valued over 69¢ per proof liter
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.50.00
Gin and Geneve
Free [11], [3]$1.99/pf. liter [11]
2208.50.0030
In containers each holding not over 4 liters
pf.liters
2208.50.0060
In containers each holding over 4 liters
pf.liters
2208.60
Vodka:
In containers each holding not over 4 liters:
2208.60.1000
Valued not over $2.05/liter
pf.litersFree [11], [3]$1.78/pf. liter [11]
2208.60.2000
Valued over $2.05/liter
pf.litersFree [11], [3]$1.78/pf. liter [11]
2208.60.5000
In containers each holding over 4 liters
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.70.00
Liqueurs and cordials
Free [11], [3]$3.08/pf. liter [11]
2208.70.0030
In containers each holding not over 4 liters
pf.liters
2208.70.0060
In containers each holding over 4 liters
pf.liters
2208.90
Other:
2208.90.0100
Aquavit
pf.litersFree [11], [3]$1.99/pf. liter [11]
Bitters:
2208.90.0500
Not fit for use as beverages
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.90.1000
Fit for use as beverages
pf.litersFree [11], [3]$1.32/pf. liter [11]
Brandy:
Slivovitz:
Valued not over $3.43/liter:
2208.90.1200
In containers each holding not over 4 liters
pf.litersFree [11], [3]$2.35/pf. liter [11]
2208.90.1400
In containers each holding over 4 liters
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.90.1500
Valued over $3.43/liter
pf.litersFree [11], [3]$2.35/pf. liter [11]
Other:
In containers each holding not over 4 liters:
2208.90.2000
Valued not over $2.38/liter
pf.litersFree [11], [3]$2.35/pf. liter [11]
2208.90.2500
Valued over $2.38 but not over $3.43/liter
pf.litersFree [11], [3]$2.35/pf. liter [11]
2208.90.3000
Valued over $3.43/liter
pf.litersFree [11], [3]$2.35/pf. liter [11]
In containers each holding over 4 liters:
2208.90.3500
Valued not over $2.38/liter
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.90.4000
Valued over $2.38/liter
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.90.46
Kirschwasser and ratafia
Free [11], [3]$3.08/pf. liter [11]
2208.90.4630
In containers each holding not over 4 liters
pf.liters
2208.90.4660
In containers each holding over 4 liters
pf.liters
Tequila:
2208.90.5000
In containers each holding not over 4 liters
pf.litersFree [11], [3]$1.68/pf. liter [11]
2208.90.5500
In containers each holding over 4 liters
pf.litersFree [11], [3]$1.32/pf. liter [11]
2208.90.7100
Imitations of brandy and other spirituous beverages
pf.litersFree [11], [3]$2.35/pf. liter [11]
Other:
Spirits:
2208.90.7200
Mezcal in containers each holding not over 4 liters
pf.litersFree [11], [3]$1.78/pf. liter [11]
2208.90.7500
Other
pf.litersFree [11], [3]$1.78/pf. liter [11]
2208.90.80
Other
21.1¢/pf.liter [11]Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)9.3¢/pf.liter(JO) [11]$4.05/pf. liter [11]
2208.90.8010
Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters
pf.liters
2208.90.8020
Other
pf.liters
2209.00.0000
Vinegar and substitutes for vinegar obtained from acetic acid
pf.liters, liters0.5¢/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
  • Footnotes
  • [1] See 9903.88.03.
  • [2] See 9903.88.03.
  • [3] See 9903.88.15.
  • [4] See subheadings 9904.04.50-9904.05.01.
  • [5] See 9903.88.03, 9903.88.21, 9903.88.22, 9903.88.23 and 9903.88.24.
  • [6] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5051).
  • [7] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
  • [8] 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).
  • [9] 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).
  • [10] 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) ).”
  • [11] Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).