Section IV · Beverages, spirits and vinegar
2208.30
Whiskies:
Chapter
Beverages, spirits and vinegar
Heading
The product family within the chapter
Subheading
The specific good, identical worldwide
The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.
How the schedule reaches this code
- 22Beverages, spirits and vinegar
- 2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages:
- Whiskies:
Published US duty rates
Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.
- 2208.30.30Irish and Scotch
- General
- Free
- Special (FTA)
- —
- Column 2
- $1.99/pf. liter
No preferential rate published.
Countries without normal trade relations.
- 2208.30.60Other
- General
- Free
- Special (FTA)
- —
- Column 2
- $2.04/pf. liter
No preferential rate published.
Countries without normal trade relations.
Schedule footnotes
- 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).
- See 9903.88.15.
A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.
This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.
Other subheadings in heading 2208
Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.