HS Code 2208.60 : Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, vodka is 2208.60. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 22
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
Heading 2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
Subheading .60
.60
Vodka
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
2208.60
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) for Beverage/WaterTTB (TTB): COLA Label Approval & TTB Importer Permit (Alcohol)
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| N327061 | The tariff classification of Absolut Juice Vodka Products from Sweden | 2208.60.2000 | 2022-08-05 | View Precedent N327061 → |
| N011977 | The tariff classification of Vodka and Two Cordial Glasses packaged together in a foreign trade zone. | 2208.60.2000 | 2007-06-20 | View Precedent N011977 → |
| N246884 | The tariff classification of Grey Goose Vodka with an attached plastic light from France and China | 2208.60.2000 | 2013-11-13 | View Precedent N246884 → |
| N120756 | The tariff classification of Vodka from Poland | 2208.60.5000 | 2010-09-08 | View Precedent N120756 → |
| N236227 | The tariff classification of Prospective Imports of Bulk, Over-Proof Vodka from Finland | 2208.60.5000 | 2012-12-10 | View Precedent N236227 → |
| B86742 | The tariff classification of vodka and a stainless steel cocktail shaker packaged together in a Foreign Trade Zone. | 2208.60.2000 | 1997-06-26 | View Precedent B86742 → |
| N288327 | The tariff classification of “Russian Troika” Vodka from Russia | 2208.60.2000 | 2017-08-11 | View Precedent N288327 → |
US National HTS Tariff Lines (2208.60)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2208.60 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka | Free | Free | Rate on request | — |
| 2208.60.10.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka, In containers each holding not over 4 liters, Valued not over $2.05/liter | Free | Free | $1.78/pf. liter | pf.liters |
| 2208.60.20 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka, In containers each holding not over 4 liters, Valued over $2.05/liter | Free | Free | $1.78/pf. liter | — |
| 2208.60.20.30 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka, In containers each holding not over 4 liters, Valued over $2.05/liter, Certified organic | Free | Free | Rate on request | pf.liters |
| 2208.60.20.60 | Vodka, In containers each holding not over 4 liters, Valued over $2.05/liter, Other | Free | Free | Rate on request | pf.liters |
| 2208.60.50.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka, In containers each holding over 4 liters | Free | Free | $1.32/pf. liter | pf.liters |
US 10-Digit Statistical HTS Breakout (2208.60)
4 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert
Heading 9903.88.15
If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.15). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.
| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 2208.60.10.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued not over $2.05/liter | Free | Base MFN | pf.liters |
| 2208.60.20.30 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter Certified organic | Free | Base MFN | pf.liters |
| 2208.60.20.60 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter Other | Free | Base MFN | pf.liters |
| 2208.60.50.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding over 4 liters | Free | Base MFN | pf.liters |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2208.20 | Subheading under Heading 2208 | HS 2208.20 undefined Duty & Entry Rules → |
| 2208.30 | Subheading under Heading 2208 | HS 2208.30 undefined Duty & Entry Rules → |
| 2208.40 | Subheading under Heading 2208 | HS 2208.40 undefined Duty & Entry Rules → |
| 2208.50 | Subheading under Heading 2208 | HS 2208.50 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 22 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka.
CBP CROSS Ruling Database (2208.60) ↗
Binding customs classification precedents for Heading 2208.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka?
Under WCO Harmonized System 2022 and United States (USITC HTS), Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka is classified under HS 2208.60 (Heading 2208, Chapter 22). The representative US MFN general duty rate is Free.
How is HS 2208.60 distinguished within Heading 2208 (Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages)?
Heading 2208 covers Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages. Subheading 2208.60 specifically isolates Vodka. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2208.
What are the primary candidate subheadings related to HS 2208.60?
Related subheadings under Heading 2208 include 2208.20, 2208.30, 2208.40, 2208.50, 2208.70, 2208.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2208.60 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka?
Commercial shipments of Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages, Vodka with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2208.60?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 2208.60?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What U.S. Census NAICS industry code corresponds to HS 2208.60?
HS 2208.60 maps to NAICS code 312140 (Beverage Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 2208.60?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 2208.60?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 2208.60?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 2208.60?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 2208.60?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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