HS 988022 Classified in Chapter 22
Quick Answer: HS code 988022, classified within Chapter 22, does not have a primary duty rate specified in the provided UK or EU tariff data. This code generally pertains to goods falling under Chapter 22 of the Harmonized System, which covers beverages, spirits, and vinegar. For specific duty rates and import requirements in the UK and EU, importers and customs brokers must consult the detailed tariff schedules for each jurisdiction, as the provided sample rates are unavailable. According to CustomTariffs data, while the broad classification is known, precise duty application requires further investigation into specific subheadings and any applicable preferential trade agreements or specific national provisions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880220000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880220000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988022 cover?
This subheading covers products classified within Chapter 22 of the Harmonized System (HS) nomenclature, as per the World Customs Organization (WCO) guidelines and specific national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC. Chapter 22 broadly encompasses beverages, spirits, and vinegars, including alcoholic and non-alcoholic drinks, as well as their constituent components and related preparations. For instance, this would include fermented beverages like beer and wine, as well as distilled spirits such as whisky and vodka.
What falls outside HS 988022?
The following products are excluded from HS 988022 and are classified elsewhere within the HS nomenclature: non-alcoholic preparations for making beverages, which are typically found in Chapter 21; food preparations containing alcohol but not primarily intended as beverages, often classified in Chapter 21 or other relevant chapters based on their primary function; and industrial alcohols or spirits not intended for human consumption, which are usually classified under Chapter 29 or Chapter 38 depending on their purity and intended use.
What are common classification mistakes for HS 988022?
A common error is misclassifying flavored waters or functional beverages that contain minimal alcohol content or are primarily marketed for their health benefits rather than as alcoholic beverages. According to General Interpretative Rule 1 (GIR 1) of the HS, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may also incorrectly classify concentrated flavorings or essences for beverages under Chapter 22 when they should be classified in Chapter 21 or Chapter 33 if they are perfumery or cosmetic preparations.
How should importers classify products under HS 988022?
The correct procedure for classifying products under HS 988022 involves a thorough examination of the product's composition, intended use, and alcoholic strength. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the specific chapter notes for Chapter 22. If the product is a beverage with alcohol content, its percentage by volume must be determined and compared against the subheadings within Chapter 22 to ensure accurate classification.
How is the duty calculated for products under HS 988022?
A 1-liter bottle of Scotch Whisky (HS code 2208.30.00) declared at a customs value of $30 USD would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 35% ad valorem, applied to the customs value, as published in the USITC Harmonized Tariff Schedule. The calculation is: 35% of $30 USD = $10.50. Note that specific excise taxes may also apply in addition to customs duties.
Which trade agreements reduce duties for HS 988022?
Several free trade agreements may reduce the applicable duty rate for HS 988022, including the United States-Mexico-Canada Agreement (USMCA). For eligible products originating from Canada or Mexico, the preferential duty rate can be Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for certain products from designated developing countries, requiring a GSP Form A.
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FAQ
What does HS code 988022, 'Classified in Chapter 22', signify for import duties?
HS code 988022 is a special statistical or administrative code, often used in specific national tariff systems, that directs you to the duty rates and regulations found within Chapter 22 of the Harmonized System (HS). Chapter 22 generally covers 'Beverages, spirits and vinegar'. Therefore, goods classified under 988022 are subject to the specific tariff treatments outlined for beverages, spirits, and vinegar in the importing country's tariff schedule, rather than a standalone duty rate for 988022 itself.
How are duty rates determined for goods classified under HS 988022?
Duty rates for goods falling under HS 988022 are determined by the specific subheading within Chapter 22 that accurately describes the imported product. For example, under the US Harmonized Tariff Schedule (HTS), a specific type of wine might have an HTS code that begins with 2204. The duty rate would then be found at that specific 10-digit level. Importers must consult the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to identify the precise subheading and its associated duty rate. Rates can be ad valorem (a percentage of the value), specific (per unit of quantity), or a combination.
Can preferential duty rates apply to imports classified under HS 988022?
Yes, preferential duty rates may apply depending on trade agreements between the importing country and the country of origin. For instance, if a country is a party to a Free Trade Agreement (FTA) with the exporting nation, and the product classified under HS 988022 (e.g., a specific spirit) meets the rules of origin, it might qualify for a reduced or zero duty rate. Importers must verify the origin of their goods and consult the provisions of applicable FTAs and the specific tariff schedule for eligibility. Documentation, such as a Certificate of Origin, is typically required.
How is the duty calculated for a product classified under HS 988022, using a hypothetical example?
The duty calculation depends on the specific subheading and the duty rate structure. Let's assume a specific type of imported beer falls under a subheading within Chapter 22, and the tariff specifies a duty of $0.50 per liter. If an importer brings in 1,000 liters of this beer, the calculation would be: 1,000 liters × $0.50/liter = $500.00 in duties. If the rate were 10% ad valorem and the declared value of the beer was $10,000, the duty would be: $10,000 × 10% = $1,000.00. Always confirm the exact rate and unit of measure from the official tariff schedule.
What documentation is typically required for imports classified under HS 988022?
Beyond standard import documentation (e.g., commercial invoice, bill of lading, packing list), specific requirements for products classified under HS 988022 often include proof of origin for preferential treatment, Certificates of Analysis (CoA) to verify product composition, and potentially import licenses or permits, especially for alcoholic beverages, which are often regulated. Health and safety certificates may also be necessary. Consult the importing country's customs authority and relevant regulatory bodies for a comprehensive list of required documents.