HS 220590 Other

HS code 2205.90 covers 'Other' types of vermouth and other wine of fresh grapes flavored with plants or aromatic substances, meaning those not specifically provided for in subheading 2205.10 (which typically covers products in containers holding 2 liters or less). This classification is based on the World Customs Organization's (WCO) Harmonized System Explanatory Notes for Chapter 22, which define the scope of these alcoholic beverages. Importers must ensure the product's characteristics, such as alcohol content, volume, and specific flavoring, align with the 'Other' category if it does not meet the criteria for 2205.10.

The MFN (Most Favored Nation) import duty rates for HS 2205.90 vary significantly by importing country or customs union. For example, the United States may apply a specific duty rate, such as 33¢/liter or 3.5¢/liter, depending on the specific alcohol content and volume, as per the USITC Harmonized Tariff Schedule (HTSUS). The European Union's TARIC database might show duties expressed as a combination of specific and ad valorem rates, such as 9.00 EUR / hl (Euro per hectoliter) or 0.90 EUR / % vol/hl (Euro per percentage volume per hectoliter). Some countries may apply a 0.00% ad valorem MFN rate. Importers should consult the specific tariff schedule of the destination country for the precise applicable MFN rate.

Yes, preferential duty rates are often available for HS 2205.90 under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs, provided the goods meet the respective Rules of Origin. For instance, in the United States, products from countries with which the U.S. has an FTA (e.g., Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG)) may be eligible for a 'Free' duty rate. Products from Jordan (JO) might qualify for a reduced rate of 1.5¢/liter. Similar preferential treatment may exist under EU FTAs (e.g., with Canada (CA), Japan (JP), UK (GB)) or UK FTAs. Importers must ensure they have valid Certificates of Origin or other required documentation to claim these preferential tariffs.

Beyond standard shipping documents like the commercial invoice, packing list, and bill of lading/air waybill, the importation of products under HS 2205.90 (vermouth and flavored wines) often requires additional specific documentation due to their nature as alcoholic beverages. This may include: 1) Certificates of Origin to claim preferential duty rates under FTAs. 2) Health or Sanitary Certificates from the exporting country's competent authority, confirming compliance with food safety and public health standards. 3) Ingredient lists or product specifications to verify classification and compliance with labeling regulations. 4) Importer permits or licenses specific to alcoholic beverages, depending on the destination country's regulations (e.g., TTB permits in the U.S.). 5) Age verification and labeling compliance documentation. Customs brokers and importers should verify all specific requirements with the relevant government agencies (e.g., FDA, TTB in the U.S.; EFSA in the EU) in the importing country.

For duty calculation purposes under HS 2205.90, the alcohol content is typically measured as 'actual alcoholic strength by volume' (ABV). When duty rates are expressed per percentage volume per hectoliter (e.g., 0.90 EUR / % vol/hl in the EU), the total duty is calculated by multiplying the specific rate by the ABV of the product and the total volume imported. For example, a product with 15% ABV imported into the EU would incur a duty based on 15 times the rate per % vol/hl. This measurement must be precise and verifiable, often requiring laboratory analysis or official certification from the producer. Importers should ensure their documentation accurately reflects the ABV to avoid discrepancies and potential penalties during customs clearance.