Duty Rates
General (Column 1 - MFN)
23.7¢/pf.liter
This is a compound duty combining both a specific duty (per unit) and an ad valorem duty (percentage of value).
Special Trade Agreement Rates
The following countries and trade agreements qualify for reduced or eliminated tariffs:
Jordan FTA
Rate: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO)
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
$1.32/pf. liter
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 2208.40.20.00 Covers
This code sits under subheading 2208.40, which covers rum and other spirits obtained by distilling fermented sugar-cane products. This particular line applies to such spirits in containers holding 4 liters or less and falling in the lower customs-value band described in the tariff (valued not over a set amount per proof liter). Typical products are standard bottled rums and cane spirits like cachaca.
Notes for Importers
Classification within 2208.40 turns on two facts: container size and declared value per proof liter, so an identical rum can shift lines based on price or packaging. Value bands are defined in the official tariff text and rates are shown separately, so confirm the current threshold rather than relying on older figures. Rum-based liqueurs and cocktails with added flavorings or sweeteners may instead belong under 2208.70 (liqueurs) or 2208.90, and federal excise tax applies in addition to any customs duty.
Product Category
Prepared Foodstuffs
This chapter includes prepared and preserved meat, fish, vegetables, fruit, and other processed food products ready for consumption.
Classification Details
| Field | Value |
|---|
| HTS Code | 2208.40.20.00 |
| Description | Valued not over $3 per proof liter |
| Chapter | 22 - Prepared Foodstuffs |
| General Duty Rate | 23.7¢/pf.liter |
| Rate Type | Compound |
| Special Rates | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO) |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
What determines whether my rum falls under this specific line?
Two things: the container size (this line covers containers of 4 liters or less) and the customs value per proof liter, which must fall in the lower value band defined in the tariff. Higher-value rum in the same bottles uses an adjacent line.
Does this code cover flavored rum or rum liqueurs?
Lightly flavored rum that remains rum may stay in 2208.40, but sweetened rum liqueurs and rum cocktails are typically classified under 2208.70 or 2208.90. The product's composition and labeling drive the answer.
Is cachaca classified with rum?
Yes. Cachaca and other spirits distilled from fermented sugar-cane products fall under subheading 2208.40 alongside rum, with the specific line determined by container size and value.
What is the HTS code 2208.40.20.00 used for?
HTS code 2208.40.20.00 is the harmonized tariff schedule code for Valued not over $3 per proof liter. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 2208.40.20.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 2208.40.20.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Prepared Foodstuffs products.
Which countries receive special tariff rates for HTS 2208.40.20.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 2208.40.20.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.