HS Code for Whisky

Whisky is classified under HS code 220830 within the Harmonized System. This classification falls under Chapter 22, which encompasses beverages, spirits, and vinegar. Heading 2208 specifically covers undenatured ethyl alcohol with an alcoholic strength by volume of less than 80% and includes various spirits and liqueurs. Whisky is defined as a spirit obtained by the distillation of a mash of cereals, which has been saccharified by the diastase of the malt contained therein, with or without other natural enzymes, and fermented by the action of yeast. The classification 220830 is dedicated exclusively to whiskies, regardless of their origin or specific grain source. The product must retain the organoleptic characteristics of whisky, which are typically derived from the raw materials and the aging process in wooden casks. This code is used globally to track the trade of one of the most significant distilled spirits in the international market.

Products Included

• Scotch whisky (Single Malt and Blended)
• Bourbon and Tennessee whiskey
• Irish whiskey
• Rye whiskey
• Canadian whisky
• Japanese and other international whiskies
• Malt and grain whiskies

Common Misclassification

Whisky is sometimes misclassified under HS code 220710 if the alcohol content is 80% or higher, though most commercial whiskies are bottled at 40% to 60% ABV. It may also be confused with 220820, which is reserved for spirits obtained by distilling grape wine or grape marc (such as Brandy or Cognac). Another common error is classifying flavored whiskies under 220870 (Liqueurs and cordials). If a whisky has been heavily sweetened or flavored to the point where it loses its character as a spirit of cereals, it may be moved to the liqueur category.

FAQ

What is the HS code for Whisky?

The specific HS code for all types of whisky is 220830.

Does the HS code change for aged vs. unaged whisky?

No, the HS code 220830 applies to all whiskies regardless of their age, maturation process, or the type of barrel used for storage.