Product classification
HS code for Spirits: 2208.90
Spirits, liqueurs and other spirituous beverages, n.e.c. in heading no. 2208.
Classification of spirits under HS 2208.90
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.
- Covers
- 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
- Also under 2208.90
- Patrón Tequila
- Jose Cuervo
- Hwayo Soju
- Gekkeikan Sake
- Linie Aquavit
Codes often confused with 2208.90
Common mistake. 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.
Top exporters and importers of HS 220890 (the code used for spirits), 2025
In 2025, the largest exporter of HS 220890 (the code used for spirits) in UN Comtrade data was Mexico, with 40% of world exports; the largest importer in UN Comtrade data was the United States, with 41% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 220890, not only spirits.
Top exporters 2025 · share of world exports
- 1 Mexico $3.7B 40% of world exports
- 2 China $944M 10% of world exports
- 3 Italy $686M 7.5% of world exports
World total: $9.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $3.9B 41% of world imports
- 2 Germany $637M 6.7% of world imports
- 3 Hong Kong $471M 5.0% of world imports
World total: $9.5B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for spirits
Brazil classifies spirits under NCM 2208.90.00: HS 2208.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about spirits
What is the HS code for Spirits?
The HS code for Spirits is 220890 (Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208).
How do I classify Spirits for customs?
Spirits is classified under HS code 220890 — Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of spirits (HS 220890)?
In 2025, the top exporters of HS 220890 (the code used for spirits) in UN Comtrade data were Mexico ($3.7B, 40% of world exports), China ($944M) and Italy ($686M). World exports came to about $9.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of spirits (HS 220890)?
In 2025, the top importers of HS 220890 (the code used for spirits) in UN Comtrade data were the United States ($3.9B, 41% of world imports), Germany ($637M) and Hong Kong ($471M). World imports came to about $9.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Spirits the same in all countries?
The base HS code 220890 for Spirits is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for spirits in Brazil?
In Brazil, spirits (HS 220890) is classified under NCM 2208.90.00.