HS 220860 Vodka
Quick Answer: HS code 2208.60 specifically covers "Vodka." This classification applies to all types of vodka, regardless of alcohol content or specific ingredients, provided it meets the definition of vodka under relevant national and international regulations. For importers and exporters, understanding the duty structure is crucial. In the United States, the Most Favored Nation (MFN) duty rate for vodka under 2208.60.00 is $1.78 per proof liter. However, certain preferential trade agreements or programs may offer duty-free entry. In contrast, both the UK and EU Trade Tariffs show a 0.00% ad valorem duty rate for vodka under their respective 2208.60 subheadings, indicating that the primary fiscal burden is typically excise duty, not customs duty. Always verify specific subheadings and any applicable additional duties or taxes, such as excise duties, which are significant for alcoholic beverages.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2208601100 | 0.00 % | — | — |
| 2208609100 | 0.00 % | — | — |
| 2208600000 | — | — | — |
| 2208601900 | 0.00 % | — | — |
| 2208609900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2208601100 | 0.00 % | — | — |
| 2208601900 | 0.00 % | — | — |
| 2208609100 | 0.00 % | — | — |
| 2208609900 | 0.00 % | — | — |
| 2208600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2208601000 | Free | — | ["pf.liters"] |
| 220860 | — | — | — |
| 2208602000 | Free | — | ["pf.liters"] |
| 2208605000 | Free | — | ["pf.liters"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 220860 cover?
This subheading covers vodka, which is defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2208 as a spirit obtained by distilling fermented agricultural products, such as grains or potatoes, and subsequently rectified and filtered, often through charcoal, to achieve a neutral spirit character. It is typically colorless, odorless, and tasteless, though flavored vodkas are also included provided the essential character of vodka is retained. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this definition, classifying all forms of vodka, including those with added flavoring or coloring, under this specific six-digit code, provided they meet the fundamental characteristics of the spirit.
What falls outside HS 220860?
The following products are excluded from HS 220860: other spirits and liqueurs that do not meet the specific definition of vodka. For instance, gin, which is a spirit flavored predominantly with juniper berries, is classified under HS 2208.50. Similarly, rum (HS 2208.40), whisky (HS 2208.30), and tequila (HS 2208.90) are distinct spirits with different production methods and flavor profiles, and are therefore classified under their respective subheadings within Heading 2208. Liqueurs and cordials, which are typically sweetened and flavored spirits, are generally classified under HS 2208.70, even if they contain a vodka base, due to their distinct character as a liqueur.
What are common classification mistakes for HS 220860?
A common error is misclassifying flavored vodkas as liqueurs or other flavored spirits, or vice versa. Importers sometimes incorrectly classify a flavored vodka under HS 2208.70 (Liqueurs and cordials) if the flavoring is prominent, failing to recognize that if the essential character of vodka is maintained, it remains under HS 2208.60. Conversely, a true liqueur with a vodka base might be mistakenly classified as vodka. Proper application of General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, and GRI 6, which applies the same principles to subheadings, is crucial to distinguish between flavored vodkas and other spirits or liqueurs.
How should importers classify products under HS 220860?
The correct procedure for classifying products under HS 220860 involves a thorough review of the product's composition, production method, and intended character. Importers and customs brokers should first confirm that the spirit meets the WCO's definition of vodka, particularly regarding its distillation from fermented agricultural products and subsequent rectification and filtration. For flavored vodkas, it is essential to determine if the flavoring alters the fundamental character of the spirit to such an extent that it becomes a liqueur or another type of spirit. Consulting the specific Explanatory Notes for Heading 2208, along with national tariff schedules like the USITC HTSUS or EU TARIC, will provide definitive guidance and ensure accurate classification, preventing potential delays or penalties.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for vodka (HS 2208.60) into the United States?
For imports into the United States, the MFN (Normal Trade Relations - NTR) duty rate for vodka classified under HTSUS subheading 2208.60.2000 is $1.78 per proof liter. This rate applies to countries with which the U.S. has normal trade relations, as per the Harmonized Tariff Schedule of the United States (HTSUS), General Note 3(b)(i). Importers should always verify the current rates on the official USITC HTSUS website.
Are there any preferential duty rates or free trade agreements that impact the import duty for vodka (HS 2208.60) into the U.S.?
Yes, preferential duty rates can apply to vodka (HS 2208.60) depending on the country of origin and applicable free trade agreements (FTAs) or special programs. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement), qualifying vodka originating from Mexico or Canada may be eligible for a 'Free' duty rate. Other programs like the Generalized System of Preferences (GSP) typically do not include alcoholic beverages. Importers must ensure they meet all rules of origin and documentation requirements (e.g., a valid certificate of origin) to claim preferential treatment. Consult the specific FTA text and the HTSUS General Notes for detailed eligibility criteria.
What are the key classification criteria for vodka under HS 2208.60, distinguishing it from other spirits?
Vodka is classified under HS 2208.60 based on its specific characteristics as defined in the Harmonized System Explanatory Notes and national tariff schedules. Generally, vodka is an alcoholic beverage obtained by distilling fermented agricultural products (e.g., grains, potatoes), which is then treated with activated charcoal or other means to render it without distinctive characteristics (i.e., aroma, taste, or color) and bottled at not less than 40% alcohol by volume (80 proof) in the U.S. context. The absence of a distinctive aroma or taste, other than that imparted by the ethyl alcohol itself, is a critical differentiating factor from other spirits like whisky (2208.30) or gin (2208.40). Products with added flavoring that imparts a distinctive character may be classified elsewhere, such as under 2208.90 for 'other spirits'.
What specific documentation is required for importing vodka (HS 2208.60) into the United States, beyond standard customs entry documents?
Beyond standard customs entry documents such as the commercial invoice, packing list, and bill of lading/air waybill, importing vodka (HS 2208.60) into the U.S. requires compliance with specific regulations enforced by the Alcohol and Tobacco Tax and Trade Bureau (TTB). Key additional documentation and requirements include: TTB Import Permit, Certificate of Label Approval (COLA) for each unique product label, and potentially a Certificate of Age and Origin if required by TTB or for specific trade agreements. Importers must also ensure compliance with all federal and state labeling requirements, including health warnings and net contents. Customs brokers specializing in alcoholic beverages are highly recommended due to the complex regulatory landscape.