HTS Code 220421: In containers holding 2 liters or less: — 2026 US Tariff Rates
Quick Answer
HTS 220421 = In containers holding 2 liters or less:
Duty rate: 19.8¢/liter · Unit: 22-digit · Column 1: 19.8¢/liter
Complete Classification Table
All 8-digit and 10-digit tariff codes under HTS subheading 220421. Use this table to find the correct statistical suffix and applicable duty rate for your product.
| HTS Code | Full Description | General Rate | Special Rate | Column 2 Rate |
|---|---|---|---|---|
2204.21.20.00 |
Effervescent wine | 19.8¢/liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 8.8¢/liter (JO) | $1.59/liter |
2204.21.30.00 |
If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Tokay" and if so designated on the approved label | 6.3¢/liter | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)2.8¢/liter(JO) | 33¢/liter |
2204.21.50 |
Other | 6.3¢/liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 2.8¢/liter (JO) | 33¢/liter |
2204.21.50.05 |
Red | — | — | — |
2204.21.50.15 |
White | — | — | — |
2204.21.50.25 |
Other | — | — | — |
2204.21.50.28 |
Icewine | — | — | — |
2204.21.50.35 |
Certified organic | — | — | — |
2204.21.50.40 |
Not certified organic | — | — | — |
2204.21.50.50 |
Certified organic | — | — | — |
2204.21.50.55 |
Not certified organic | — | — | — |
2204.21.50.60 |
Other | — | — | — |
2204.21.60.00 |
If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Marsala" and if so designated on the approved label | 5.3¢/liter | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)2.3¢/liter(JO) | 33¢/liter |
2204.21.80 |
Other | 16.9¢/liter | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)7.5¢/liter(JO) | 33¢/liter |
2204.21.80.30 |
Sherry | — | — | — |
2204.21.80.60 |
Other | — | — | — |
Duty Calculation Tips for HTS 220421
Alcoholic beverage imports require TTB (Alcohol and Tobacco Tax and Trade Bureau) label approval (COLA) and basic permit. Federal excise taxes apply in addition to customs duties. Duty rates for wine and spirits are often specific (per liter) rather than ad valorem. USMCA and other FTAs provide preferential rates for many beverages. Small producer excise tax credits may apply to imported beer and spirits.
What Importers Need to Know About HTS Chapter 22
This subheading falls under an HTS chapter covering beverages, spirits, vinegar, and related products including wine, beer, distilled spirits, soft drinks, and mineral water. Importers of these products should be aware of the following trade compliance considerations:
Alcoholic beverage imports are regulated by TTB (Alcohol and Tobacco Tax and Trade Bureau). Label approval (COLA) required. Federal excise taxes apply in addition to duties.
For the specific subheading HTS 220421, we recommend you:
- Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
- Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
- Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
- Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations
Importing Under HTS 220421: What Importers Ask
Does this HTS code require USDA or FDA clearance?
Yes — most agricultural and food products under this HTS chapter require USDA phytosanitary certificates, FDA prior notice, or FSVP compliance. Verify your specific product's regulatory requirements with USDA APHIS or FDA before importing.
Are there seasonal or country-specific tariff restrictions on this product?
Many agricultural products face seasonal duty rates, country-specific quotas, or anti-dumping orders. Check the Special rate column for FTA preferences and review USDA FAS for current commodity-specific trade restrictions affecting your country of origin.
How do I handle perishable goods entering under this classification?
Perishable imports require coordinated logistics — CBP agricultural specialists must inspect fresh produce, meat, and seafood before release. Arrange for cold chain storage at the port of entry and factor FDA or USDA hold times into your shipment planning. Prior notice and electronic filing can reduce inspection delays.
At a Glance
- The General duty rate for HTS 220421 is 19.8¢/liter · 16 statistical suffixes · 0 duty-free.
- 5 sub-classifications offer Special (FTA) rate preferences — check the Special column for USMCA, KORUS, and other FTA eligibility.
- This code falls under a chapter covering beverages, spirits, vinegar, and related products including wine, beer, distilled spirits, soft drinks, and mineral water.
Quick Answer: HTS 220421 Duty Rates
HTS subheading 220421 (in containers holding 2 liters or less:) contains 16 sub-classifications.
Suffix 2204.21.20.00: General rate 19.8¢/liter, Special (FTA): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)....
Suffix 2204.21.30.00: General rate 6.3¢/liter, Special (FTA): Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)2.8¢/liter(JO).
Suffix 2204.21.50: General rate 6.3¢/liter, Special (FTA): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)....
Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.
Chapter 22 Frequently Asked Questions
What is a COLA and do I need one for alcohol imports?
A Certificate of Label Approval (COLA) from TTB is required before importing any alcoholic beverage into the US. The COLA verifies that the label complies with federal labeling requirements including mandatory warnings, alcohol content, and origin statements. Importing without a COLA results in entry refusal.
How are alcohol excise taxes calculated on imports?
Federal excise taxes on alcohol are calculated based on the type of beverage, alcohol content, and volume. Distilled spirits: $13.50/proof gallon. Wine: $1.07-$3.40/wine gallon depending on alcohol content. Beer: $3.50-$18/barrel depending on annual production. These are in addition to customs duties.
Are there tariff-rate quotas on wine imports?
Some wine imports face tariff-rate quotas under certain FTAs, limiting the quantity entering at preferential rates. Under USMCA, most Canadian and Mexican wines qualify for duty-free treatment. EU wines face MFN rates. Check the specific TRQ for your wine type and country of origin.
Can craft beer from FTA countries enter duty-free?
Yes, many beers from USMCA countries and other FTA partners qualify for duty-free customs treatment if they meet the rules of origin. However, federal excise taxes still apply regardless of FTA status. The origin rule for beer typically requires brewing in the FTA country.
How is non-alcoholic beer classified under the HTS?
Non-alcoholic beer (less than 0.5% alcohol by volume) is classified under heading 2202 (other non-alcoholic beverages), not heading 2203 (beer). This distinction matters because the duty rates and TTB requirements differ significantly between alcoholic and non-alcoholic beverages.
HTS Chapter 22 Classification Guide: Beverages, Spirits and Vinegar
Chapter 22 covers beverages, spirits, vinegar, and related products — wine, beer, distilled spirits, soft drinks, mineral water, and vinegar. Classification depends on the beverage type, alcohol content, container size, and fermentation/distillation process. Alcoholic beverages face both customs duties and federal excise taxes administered by TTB.
Common Misclassification Errors
- Failing to obtain TTB label approval (COLA) before importing alcoholic beverages — this is separate from CBP entry and is a mandatory prerequisite
- Confusing grape wine (2204) with other fermented beverages (2205-2206) — the alcohol content and raw material determine the subheading
- Not accounting for federal excise taxes in addition to customs duties — excise taxes can exceed the customs duty amount
Duty Estimator
This page lists rates that may be ad valorem, specific, compound, or quota-based. The automatic estimator is intentionally disabled so a quantity-based rate is never mistaken for a percentage. Use the exact suffix, unit of quantity, origin, and current CBP guidance before calculating a shipment.
Official Sources
PoliteDraft recommends verifying duty rates directly with official government sources before filing import documentation.
Independent editors organize official USITC HTS data and explain how to check the exact suffix, unit, origin, and trade remedies. This site is a research reference, not a customs broker, attorney, or classification opinion.
Related HTS Codes in This Section
Related Chapters
HTS Chapter 22 is frequently cross-referenced with the following chapters in supply chain and trade compliance workflows.
Browse All HTS Codes in This Section
See the complete list of HTS subheadings under the same section as 220421.
View Section Overview →<strong>Editorial note:</strong> The first listed General rate for HTS 220421 (In containers holding 2 liters or less:) is 19.8¢/liter. Rates can differ by suffix, origin, and trade remedy; verify the exact line in the current USITC schedule and with CBP or a licensed customs broker.