Scotch whisky|HTS Code

Scotch whisky harmonized system code

Product Overview: Scotch whisky, classified under HTS 2208.30, is a spirit distilled from fermented cereal mashes (predominantly malted barley) produced and matured in Scotland in accordance with statutory definitions. As imported merchandise for US customs, it is defined by composition (malt and/or grain base), production process (distillation to retain congeners — typically below 94.8% ABV), and mandatory maturation (minimum 3 years in oak casks, maximum cask capacity commonly specified at 700 L under Scotch rules). Key characteristics for duty and regulatory review include declared alcohol strength (commonly 40.0% ABV or greater), net volume per container (e.g., 200 mL, 375 mL, 700/750 mL, 1 L), packaging (glass bottle, tamper-evident closure), and sensory/quality attributes (single malt, single grain, blended malt, blended grain, blended scotch, cask-strength variants). Processing levels are “distilled and matured” (not denatured). Commercial applications are primarily retail and on‑trade beverage sales, hospitality/service industry supply, and use as an input in liqueur blending or spirit processing where provenance and maturation data affect valuation and duty treatment. HTS Code Classification & Trade Specifications: Full 6‑digit HS structure for US entry: Chapter 22 (Beverages, spirits and vinegar) → Heading 2208 (Undenatured ethyl alcohol; ethyl alcohol and other spirits) → Subheading 220830 (Whiskies) — commonly presented in US filings as 2208.30.00. Classification rationale: product composition (distilled spirit from cereals), production chain (fermentation → distillation <94.8% ABV → maturation ≥3 years in oak), and intended retail consumption align it with “whiskies” under 2208.30. Trade considerations for customs duty calculation include exact alcohol by volume (ABV, to 0.1% if available), net liters, proof‑liters/proof‑gallons, invoice value, and country of origin documentation (proof of manufacture in Scotland for “Scotch” denomination). Typical packing: palletized glass bottles with inner cartons, humidity- and temperature‑controlled container advisories, bonded warehouse handling for excise, and required paperwork (commercial invoice with HTS, COO, certificate of origin, packing list, bill of lading, and excise documentation). Quality standards referenced: Scotch Whisky Regulations (maturation ≥3 years, allowed additives limited to water and caramel coloring) and labeling requirements that must be declared on entry.

Scotch whisky Chapter Note

1.- This Chapter does not cover : (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); (b) Sea water (heading 25.01); (c) Distilled or conductivity water or water of similar purity (heading 28.53); (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); (e) Medicaments of heading 30.03 or 30.04; or (f) Perfumery or toilet preparations (Chapter 33). 2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 C. 3.- For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.