HS Code for Whiskey

Whiskey is classified under HS code 2208.30. Chapter 22 covers beverages, spirits, and vinegar. Heading 2208 is designated for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, as well as spirits, liqueurs, and other spirituous beverages. Subheading 2208.30 is specifically reserved for whiskies. According to the Explanatory Notes to the Harmonized System, whiskey is a spirit obtained by distilling a mash of cereal grains such as barley, corn, rye, or wheat and is typically aged in wooden casks. The classification is straightforward for pure whiskies, regardless of their origin, such as Scotland, the United States, Ireland, or Japan. The alcohol content must be below 80% to remain in this heading; if it were higher, it would fall under 2207 as high-strength ethyl alcohol. The aging process and the grain-based distillation are the primary technical factors that distinguish whiskey from other spirits like brandy or rum.

Products Included

• Scotch Whisky (Single Malt and Blended)
• Bourbon Whiskey
• Rye Whiskey
• Irish Whiskey
• Tennessee Whiskey
• Canadian Whisky
• Japanese Whiskey

Common Misclassification

Whiskey is sometimes misclassified under 2208.20, which is for spirits obtained by distilling grape wine like Brandy or Cognac. Another error is 2208.90, the category for other spirits. This often happens with flavored whiskies. If a whiskey has enough added sugar and flavoring to be legally defined as a liqueur, it should be classified under 2208.70. However, if it retains the character of whiskey despite minor flavoring, it remains in 2208.30.

FAQ

What is the HS code for Whiskey?

The specific HS code for all types of whiskey is 2208.30.

Is the code different for Bourbon and Scotch?

No, both Bourbon and Scotch are classified under the same international subheading, 2208.30, although individual countries may have 8 or 10-digit codes for further statistical distinction.