HS Code for Spirits

Spirits that do not fall into the specific categories of brandy, whiskey, rum, gin, or vodka are classified under HS code 2208.90. Chapter 22 of the Harmonized System covers beverages, spirits, and vinegar. Heading 2208 is dedicated to undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, as well as spirits, liqueurs, and other spirituous beverages. While the preceding subheadings (2208.20 through 2208.70) cover well-known categories like whiskies and liqueurs, 2208.90 acts as the "residual" or "other" category. This includes a wide variety of regional and specialty spirits. The classification is determined by the alcohol content and the production process (distillation). To be classified here, the product must be fit for human consumption and have an alcohol by volume (ABV) percentage below 80%. If the ABV is 80% or higher, it would typically be classified under heading 2207. This code is essential for capturing the diverse range of distilled alcoholic beverages traded globally that do not fit the traditional Western definitions of major spirit types, ensuring they are taxed and regulated appropriately according to their alcohol content.

Products Included

• Tequila and Mezcal
• Pisco and Singani
• Arak and Raki
• Fruit spirits not elsewhere specified (e.g., plum or cherry spirits)
• Mixed spirituous beverages (ready-to-drink cocktails with a spirit base)
• Aquavit and Schnapps

Common Misclassification

The most common misclassification involves placing specific spirits into the wrong subheading within 2208. For example, Brandy must go in 2208.20, Whiskey in 2208.30, and Vodka in 2208.60. Using 2208.90 for these specific items is an error. Additionally, spirits with an ABV of 80% or higher must be classified under 2207.10. Liqueurs and cordials, which contain added sugar and flavorings, should be classified under 2208.70 rather than 2208.90.

FAQ

What is the HS code for spirits (n.e.c.)?

The HS code for spirits not elsewhere specified or included is 2208.90.

Is Tequila classified under 2208.90?

Yes, since there is no specific subheading for Tequila in the international HS nomenclature, it is classified under the residual category 2208.90.