Section IV · Beverages, spirits and vinegar

2208.40

Rum and other spirits obtained by distilling fermented sugar-cane products:

How this code is built
22

Chapter

Beverages, spirits and vinegar

08

Heading

The product family within the chapter

40

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

  1. 22Beverages, spirits and vinegar
  2. 2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages:
  3. Rum and other spirits obtained by distilling fermented sugar-cane products:

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.

  • 2208.40.20.00Valued not over $3 per proof literpf.liters
    General
    23.7¢/pf.liter
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.32/pf. liter

    Countries without normal trade relations.

  • 2208.40.40.00Valued over $3 per proof literpf.liters
    General
    Free
    Special (FTA)
    —

    No preferential rate published.

    Column 2
    $1.32/pf. liter

    Countries without normal trade relations.

  • 2208.40.60.00Valued not over 69¢ per proof literpf.liters
    General
    23.7¢/pf.liter
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (JO)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.32/pf. liter

    Countries without normal trade relations.

  • 2208.40.80.00Valued over 69¢ per proof literpf.liters
    General
    Free
    Special (FTA)
    —

    No preferential rate published.

    Column 2
    $1.32/pf. liter

    Countries without normal trade relations.

Schedule footnotes

  • Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
  • 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.