Tariff WatchFor business

Alcoholic beverages

Alcoholic beverages imported into the United States carries an additional 50% under Section 338, reported under Chapter 99 heading 9903.03.12, on top of the Column 1 rate for the classification.

Section 338 · Verified 2026-08-31
HTS 2026HTSRev17

50% additional, on top of Column 1 · Section 338, reported under 9903.03.12 · currently collectible · 60 statistical lines shown

CodeDescriptionColumn 1
2202.91.00.10In aluminum containersinherited
2202.91.00.20Otherinherited
2203.00.00.30In glass containersinherited
2203.00.00.60Otherinherited
2203.00.00.90In containers each holding over 4 litersinherited
2204.10.00.30Valued not over $1.59/literinherited
2204.10.00.65Certified organicinherited
2204.10.00.75Otherinherited
2204.21.20.00Effervescent wine19.8¢/liter
2204.21.30.00If 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 label6.3¢/liter
2204.21.50.05Redinherited
2204.21.50.15Whiteinherited
2204.21.50.25Otherinherited
2204.21.50.28Icewineinherited
2204.21.50.35Certified organicinherited
2204.21.50.40Not certified organicinherited
2204.21.50.50Certified organicinherited
2204.21.50.55Not certified organicinherited
2204.21.50.60Otherinherited
2204.21.60.00If 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 label5.3¢/liter
2204.21.80.30Sherryinherited
2204.21.80.60Otherinherited
2204.22.20.05Redinherited
2204.22.20.15Whiteinherited
2204.22.20.25Otherinherited
2204.22.20.30Redinherited
2204.22.20.45Whiteinherited
2204.22.20.60Otherinherited
2204.22.40.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter
2204.22.60.00Of an alcoholic strength by volume not over 14 percent vol.14¢/liter
2204.22.80.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter
2204.29.61.00Of an alcoholic strength by volume not over 14 percent vol.14¢/liter
2204.29.81.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter
2205.10.30.00Vermouth3.5¢/liter
2206.00.15.10Hard cider as described in statistical note 3 to this chapterinherited
2206.00.15.20Otherinherited
2206.00.30.00Prune wine3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content
2206.00.45.00Rice wine or sakè3¢/liter
2206.00.60.00Effervescent wine13.9¢/liter
2206.00.90.15In aluminum containersinherited
2206.00.90.25Otherinherited
2206.00.90.30In aluminum containersinherited
2206.00.90.40Otherinherited
2207.10.30.00For beverage purposes18.9¢/pf.liter
2208.20.10.00Pisco and singaniFree
2208.20.20.00Valued not over $2.38/literFree
2208.20.30.00Valued over $2.38 but not over $3.43/literFree
2208.20.40.00Valued over $3.43/literFree
2208.20.50.00Valued not over $2.38/literFree
2208.20.60.00Valued over $2.38/literFree
2208.30.30.30In containers each holding not over 4 litersinherited
2208.30.30.60In containers each holding over 4 litersinherited
2208.30.60.20In containers each holding not over 4 litersinherited
2208.30.60.40In containers each holding over 4 litersinherited
2208.30.60.55Ryeinherited
2208.30.60.65Otherinherited
2208.30.60.75Ryeinherited
2208.30.60.85Otherinherited
2208.40.20.00Valued not over $3 per proof liter23.7¢/pf.liter
2208.40.40.00Valued over $3 per proof literFree
Table 1Classifications in scope of alcoholic beverages. HTS prefixes 22; the first 60 statistical lines.