Harmonized Tariff Schedule of the United States · HTS code · HS 2208.40

2208.40.20

2208.40.20: Rum: Valued not over $3 per proof liter

Rum

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages:
  2. 2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products:
  3. In containers each holding not over 4 liters:
  4. 2208.40.20 Valued not over $3 per proof liter

What you pay

Importing into USA

Customs duty 23.7¢/pf.liter standard rate depends on the country of origin
Additional duties and charges 2 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.12
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—23.7¢/pf.liter
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
US–Jordan FTA JOJordan10.5¢/pf. liter
Column 2Cuba, North Korea, Russia, Belarus$1.32/pf. liter

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products

UK Free Third-country duty 6 tariff lines · 4× specific or compound duty EU Free Third-country duty 6 tariff lines · 4× specific or compound duty Türkiye Free Third-country duty 9 tariff lines · 5× specific or compound duty Canada specific or compound duty Third-country duty 3 tariff lines Mexico 20% Third-country duty 2 tariff lines Brazil 18% Third-country duty 1 tariff line Argentina 20% Third-country duty 3 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand Free Third-country duty 20 tariff lines · 10× specific or compound duty Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line GCC 50% Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 2 tariff lines Norway Free Third-country duty 1 tariff line North Macedonia Free Third-country duty 6 tariff lines Nigeria 20% Third-country duty 1 tariff line

USA lines: 2208.40

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364483 U.S. CBP 11 September 2026 · 2208.40.40.00

    The tariff classification of “Grapefruit Flavored Rum” from Italy

  • N289153 U.S. CBP 7 September 2017 · 2208.40.80.00

    The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad

  • 600012743 HMRC 12 May 2025 – 11 May 2028 · 2208 40 31 00

    Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60…

  • 600009498 HMRC 7 February 2024 – 6 February 2027 · 2208 40 99 00

    Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported…

Legal notes

Notes

1. This chapter does not cover:

  1. (a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

  2. (b) sea water (heading 2501);

  3. (c) distilled or conductivity water or water of similar purity (heading 2853);

  4. (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

  5. (e) medicaments of heading 3003 or 3004; or

  6. (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 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Chapter notes: Chapter 22 →

HTS code 2208.40.20 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2208.40 (rum and other spirits obtained by distilling fermented sugar-cane products).

The general duty is a specific or compound duty: 23.7¢/pf.liter.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

The United States imported goods of subheading 2208.40 worth US$162m in 2024; the largest supplier was the Dominican Republic.

Questions and answers

What is the USA import duty for HTS code 2208.40.20?

The general duty in the Harmonized Tariff Schedule of the United States is 23.7¢/pf.liter; the supplementary unit is pf.liters. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2208.40.20 under US trade agreements?

Yes. The Special column reads “Free (A+,AU, BH, CL, CO,D,E, IL, KR, MA, OM,P, PA, PE,S, SG) 10.5¢/pf. liter (JO)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 2208.40 as a whole, the largest supplier in 2024 was the Dominican Republic (US$23m), followed by Barbados.

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Typical products

Everyday names, not part of the legal text.