HS Code for Rum

Rum is classified under HS code 2208.40, which specifically identifies spirits obtained by distilling fermented products derived from sugar cane. This includes molasses, sugar cane syrup, and sugar cane juice. The distillation process must result in an ethyl alcohol concentration of less than 80% by volume. This subheading is part of Chapter 22, covering beverages, spirits, and vinegar. The classification is determined by the raw material source (sugar cane) and the production method (distillation). Even if the rum is aged in wooden casks or flavored with spices, it remains under 2208.40 as long as the base spirit is derived from sugar cane. The organoleptic characteristics of rum, such as its specific aroma and flavor profile derived from sugar cane by-products, are essential for its identification under this code. This distinguishes it from other spirits like vodka or gin, which are derived from different agricultural sources.

Products Included

• White rum and light rum
• Dark rum and aged gold rum
• Spiced rum (with sugar-cane spirit base)
• Cachaça (Brazilian sugar cane spirit)
• Añejo rum and overproof rum (under 80% ABV)

Common Misclassification

Rum is often confused with 2208.30 (Whiskies) or 2208.20 (Spirits obtained by distilling grape wine or grape marc). The primary difference is the base material; whiskies are grain-based, while rum is sugar-cane based. Another common error is using 2207.10 for high-strength rum. If the alcohol content is 80% or higher, it must be classified under heading 2207, regardless of the sugar cane origin. Flavored liqueurs with a rum base may also be misclassified here, but should often be under 2208.70 if they have high sugar content and lower ABV.

FAQ

What is the HS code for rum?

The HS code for rum and other spirits obtained by distilling fermented sugar-cane products is 2208.40.

Is Cachaça classified as rum?

Yes, for international trade purposes under the HS system, Cachaça is classified under 2208.40 as a spirit obtained from sugar cane products.