HS 220421 Wine of fresh grapes in containers of 2 litres or less

Quick Answer: Wine imported under HS 220421 enters the US at 6.3¢ per liter under the MFN rate, the EU at 32.00 EUR/hl, and the UK at 26.00 GBP/hl. This Harmonized System code specifically covers wine made from fresh grapes, packaged in containers with a volume of 2 liters or less. This includes a wide variety of still wines, such as red, white, and rosé, typically found in standard bottles or smaller formats. Importers and customs brokers should be aware that while the primary duty rates are established, specific rates can vary significantly based on the wine's alcoholic strength, origin, and any applicable preferential trade agreements (e.g., Free Trade Agreements). Accurate classification is crucial to ensure correct duty assessment and compliance with all relevant customs regulations, including excise duties which are often applied in addition to customs duties.

What Are the Import Duty Rates?

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2204210010 6.3¢/liter — liters
2204210090 6.3¢/liter — liters
2204215005 — — ["liters"]
2204212000 19.8¢/liter Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 8.8¢/liter (1 programs) ["liters"]
22042150 6.3¢/liter Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 2.8¢/liter (1 programs) —

Special rates available under trade agreements including USMCA, KORUS, GSP.

🇬🇧 United Kingdom

Code MFN Preferential Unit
2204210600 26.00 GBP / hl — —
2204210800 26.00 GBP / hl — —
2204211100 — — —
2204211190 12.00 GBP / hl — —
2204211210 10.00 GBP / hl — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2204217400 — — —
2204210600 32.00 EUR / hl — —
2204210700 32.00 EUR / hl — —
2204210800 32.00 EUR / hl — —
2204210900 32.00 EUR / hl — —

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 2204.21?

Imports of Wine of fresh grapes in containers of 2 litres or less may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)2.3¢/liter for US-Jordan FTA

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 220421 cover?

This subheading covers wine of fresh grapes, including fortified wines and grape must with fermentation arrested by the addition of alcohol, when presented in containers with a capacity of 2 litres or less. This classification is derived directly from the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2204, which specifies "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009." The "2 litres or less" criterion is a critical differentiator within Heading 2204, separating smaller retail-ready packaging from bulk or larger format containers, as defined in both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system.

What falls outside HS 220421?

The following products are excluded from HS 220421: wine of fresh grapes presented in containers exceeding 2 litres, which would typically fall under HS 220422 (for containers over 2 litres but not over 10 litres) or HS 220429 (for containers over 10 litres). Additionally, grape must that has not undergone fermentation or where fermentation has not been arrested by alcohol addition is generally classified under Heading 2009 if unfermented, or potentially other subheadings within 2204 if partially fermented but not yet "wine." Sparkling wine, despite being wine of fresh grapes, is specifically classified under HS 220410, regardless of container size, due to its distinct production method and carbonation.

What are common classification mistakes for HS 220421?

A common error is misclassifying sparkling wine under HS 220421 due to its container size, when it correctly belongs to HS 220410. Importers sometimes overlook the specific distinction for sparkling wine, which is a primary classification criterion under Heading 2204. Another frequent mistake involves incorrectly applying the container size threshold, for instance, classifying a 2.5-litre bottle of still wine under 220421 instead of 220422. Adherence to General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors, ensuring the specific criteria of "still wine" and "container size" are rigorously applied.

How should importers classify products under HS 220421?

The correct procedure for classifying products under HS 220421 involves a systematic review of the product's characteristics against the WCO HS nomenclature and national tariff schedules. Importers and customs brokers must first confirm the product is "wine of fresh grapes" (excluding sparkling wine). Next, they must precisely verify the container capacity. If the container is 2 litres or less, and it is still wine, then HS 220421 is the appropriate classification. Always cross-reference with the latest official tariff publications, such as the USITC HTS or the EU TARIC, and consult the Explanatory Notes to ensure accurate interpretation of "wine" and "container capacity" definitions.

How is the duty calculated for products under HS 220421?

A 0.75-litre bottle of still red wine, declared at a customs value of $10.00 USD, would attract a US duty of $0.066 per litre. This is calculated using the MFN rate of $0.066 per litre published in the USITC Harmonized Tariff Schedule, Chapter 22, subheading 2204.21.00. The duty amount for this specific bottle would be $0.0495 ($0.066/litre × 0.75 litres). For a shipment of 100 such bottles, the total duty would be $4.95 ($0.066/litre × 75 litres). In the EU, the MFN duty rate for still wine in containers of 2 litres or less (TARIC code 2204 21 06) is 13.1% ad valorem, meaning a €10.00 bottle would incur €1.31 in duty.

Which trade agreements reduce duties for HS 220421?

Several free trade agreements may reduce the applicable duty rate for HS 220421, including the United States-Mexico-Canada Agreement (USMCA), which offers a "Free" preferential rate for qualifying wines originating from Mexico and Canada into the US, requiring a self-certified origin statement. For imports into the EU, wines originating from countries with preferential agreements, such as Chile (e.g., EU-Chile Association Agreement), may benefit from reduced or "Free" duties, typically requiring an EUR.1 movement certificate. Similarly, the UK's trade agreements, such as the UK-Australia Free Trade Agreement, can offer "Free" duty rates for Australian wines, also requiring appropriate proof of origin documentation, such as an origin declaration.

Which HS Codes Are Related?

HS 220410 HS 220430 HS 220510 HS 220422 HS 220300 HS 220900

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the standard Most Favored Nation (MFN) import duty rates for HS code 2204.21 in key markets?

The MFN (Most Favored Nation) import duty rates for HS code 2204.21 ('Wine of fresh grapes, in containers of 2 litres or less') vary by country:

  • United States (HTSUS): The MFN duty rate is $0.063 per liter. This rate applies to still wine containing not over 14% by volume of alcohol, in containers each holding not over 2 liters (HTSUS subheading 2204.21.80).
  • United Kingdom (UK Trade Tariff): The MFN duty rate is £32.00 per hectoliter (hl) for still wine with an alcoholic strength by volume not exceeding 13% vol, in containers of 2 litres or less. For still wine with an alcoholic strength by volume exceeding 13% vol but not exceeding 15% vol, the rate is £32.00 per hectoliter (hl).
  • European Union (TARIC): The MFN duty rate is €32.00 per hectoliter (hl) for still wine with an actual alcoholic strength by volume not exceeding 13% vol, in containers of 2 litres or less (TARIC code 2204 21 06).

These rates are subject to change and may be affected by specific product characteristics (e.g., alcohol content, sparkling vs. still) or trade agreements. Importers should always verify current rates with the respective customs authority.

How is the duty calculated for HS 2204.21, and can you provide an example?

Duties for HS 2204.21 are typically calculated on a per-liter or per-hectoliter basis, rather than as an ad valorem (percentage of value) rate. This is common for beverages.

Example (United States): If you import 50 cases of wine, with each case containing 12 bottles of 0.75 liters each, the total volume would be:

  • 50 cases * 12 bottles/case = 600 bottles
  • 600 bottles * 0.75 liters/bottle = 450 liters

Given the US MFN duty rate of $0.063 per liter for still wine under 14% alcohol:

  • Duty Amount: 450 liters * $0.063/liter = $28.35

Example (United Kingdom): If you import 100 cases of wine, with each case containing 6 bottles of 0.75 liters each, the total volume would be:

  • 100 cases * 6 bottles/case = 600 bottles
  • 600 bottles * 0.75 liters/bottle = 450 liters
  • To convert to hectoliters: 450 liters / 100 = 4.5 hectoliters

Given the UK MFN duty rate of £32.00 per hectoliter for still wine under 13% alcohol:

  • Duty Amount: 4.5 hl * £32.00/hl = £144.00

This calculation does not include any additional taxes like VAT or excise duties, which may also apply.

What are the key classification criteria for HS 2204.21, and what distinguishes it from other wine codes?

The primary classification criteria for HS code 2204.21, 'Wine of fresh grapes, in containers of 2 litres or less,' are:

  1. Product Type: It must be 'wine of fresh grapes,' excluding other fermented beverages or grape must.
  2. Container Size: The wine must be in containers with a capacity of 2 liters or less. This is the defining characteristic that separates it from HS 2204.22 (containers of more than 2 liters but not more than 10 liters) and HS 2204.29 (containers of more than 10 liters).
  3. Alcohol Content: While not explicitly part of the 6-digit HS 2204.21, the actual alcoholic strength by volume is a critical factor for determining the specific national tariff subheading and applicable duty rate (e.g., still wine not exceeding 13% vol, exceeding 13% but not exceeding 15% vol, etc.).
  4. Still vs. Sparkling: The 'wine of fresh grapes' category (2204) generally covers still wines. Sparkling wines are typically classified under HS 2204.10, regardless of container size.

To correctly classify under 2204.21, the wine must be still, derived from fresh grapes, and packaged in small format containers.

What common trade agreements offer preferential duty rates for HS 2204.21, and what documentation is required to claim them?

Many Free Trade Agreements (FTAs) and preferential trade programs offer reduced or zero duty rates for HS 2204.21, provided the wine meets the agreement's Rules of Origin. Examples include:

  • US FTAs: Agreements with countries like Australia, Chile, and Mexico (USMCA) often provide preferential treatment for wine.
  • EU FTAs: The EU has extensive FTAs (e.g., with Chile, South Africa, Japan) that can reduce duties on wine imports.
  • UK FTAs: Post-Brexit, the UK has rolled over or established new FTAs (e.g., with Australia, New Zealand) that include provisions for wine.

To claim preferential duty rates, the following documentation is typically required:

  1. Certificate of Origin (CoO): This document, issued by the exporter or a designated authority in the exporting country, certifies that the wine meets the origin requirements of the specific trade agreement. Some agreements allow for self-certification by the exporter (e.g., origin declaration on an invoice).
  2. Commercial Invoice: Must accurately describe the goods and reference the CoO or origin declaration.
  3. Bill of Lading/Air Waybill: Standard shipping documentation.
  4. Importer Declaration: The importer must declare their intent to claim preferential treatment to customs.

Actionable Guidance: Importers should work closely with their suppliers to ensure the wine qualifies under the relevant FTA's Rules of Origin and that all necessary documentation is accurately prepared and available at the time of import. Failure to provide correct documentation will result in the application of MFN duties.