美国 · 第 22· 136 条目

§22饮料、酒及醋

本章品目（4 位 WCO 统一）

9 个品目

2201水（包括矿泉水、汽水，未加糖、甜味剂或香料）；冰及雪→2202加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）→2203加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）→2204鲜葡萄酿制的酒（包括加强型葡萄酒）；品目2009以外的葡萄汁→2205苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒→2206苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒→2207未变性乙醇（酒精度≥80%vol）；变性乙醇及其他变性烈酒→2208未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料→2209醋及醋酸制得的醋代用品→

美国 全部税号

HS 编码商品描述首要税率
2201.10.00.00Mineral waters and aerated waters0.26¢/liter→
2201.90.00.00OtherFree→
2202.10.00Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored0.2¢/liter→
2202.10.00.20Containing high-intensity sweeteners (e.g., aspartame and/or saccharin)0.2¢/liter→
2202.10.00.45In aluminum containers0.2¢/liter→
2202.10.00.55Other0.2¢/liter→
2202.10.00.65In aluminum containers0.2¢/liter→
2202.10.00.75Other0.2¢/liter→
2202.91.00Non-alcoholic beer0.2¢/liter→
2202.91.00.10In aluminum containers0.2¢/liter→
2202.91.00.20Other0.2¢/liter→
2202.99.10.00Chocolate milk drink17%→
2202.99.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions17.5%→
2202.99.24.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions17.5%→
2202.99.28.00Other23.5¢/liter + 14.9%→
2202.99.30.00Not made from a juice having a degree of concentration of 1.5 or more (as determined before correction to the nearest 0.5 degree)4.5¢/liter→
2202.99.35.00Other7.85¢/liter→
2202.99.36.00Juice of any single fruit or vegetableThe rate applicable to the natural juice in heading 2009→
2202.99.37.00Mixtures of juicesThe rate applicable to the natural juice in heading 2009→
2202.99.91Other0.2¢/liter→
2202.99.91.10In aluminum containers0.2¢/liter→
2202.99.91.30Certified organic0.2¢/liter→
2202.99.91.35Other0.2¢/liter→
2202.99.91.90Other0.2¢/liter→
2203.00.00Beer made from maltFree→
2203.00.00.30In glass containersFree→
2203.00.00.60OtherFree→
2203.00.00.90In containers each holding over 4 litersFree→
2204.10.00Sparkling wine19.8¢/liter→
2204.10.00.30Valued not over $1.59/liter19.8¢/liter→
2204.10.00.65Certified organic19.8¢/liter→
2204.10.00.75Other19.8¢/liter→
2204.21.20.00Effervescent wine19.8¢/liter→
2204.21.30.00If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Tokay" and if so designated on the approved label6.3¢/liter→
2204.21.50Other6.3¢/liter→
2204.21.50.05Red6.3¢/liter→
2204.21.50.15White6.3¢/liter→
2204.21.50.25Other6.3¢/liter→
2204.21.50.28Icewine6.3¢/liter→
2204.21.50.35Certified organic6.3¢/liter→
2204.21.50.40Not certified organic6.3¢/liter→
2204.21.50.50Certified organic6.3¢/liter→
2204.21.50.55Not certified organic6.3¢/liter→
2204.21.50.60Other6.3¢/liter→
2204.21.60.00If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Marsala" and if so designated on the approved label5.3¢/liter→
2204.21.80Other16.9¢/liter→
2204.21.80.30Sherry16.9¢/liter→
2204.21.80.60Other16.9¢/liter→
2204.22.20Of an alcoholic strength by volume not over 14 percent vol8.4¢/liter→
2204.22.20.05Red8.4¢/liter→
2204.22.20.15White8.4¢/liter→
2204.22.20.25Other8.4¢/liter→
2204.22.20.30Red8.4¢/liter→
2204.22.20.45White8.4¢/liter→
2204.22.20.60Other8.4¢/liter→
2204.22.40.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter→
2204.22.60.00Of an alcoholic strength by volume not over 14 percent vol.14¢/liter→
2204.22.80.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter→
2204.29.61.00Of an alcoholic strength by volume not over 14 percent vol.14¢/liter→
2204.29.81.00Of an alcoholic strength by volume over 14 percent vol22.4¢/liter→
2204.30.00.00Other grape must4.4¢/liter + 31.4¢/pf. liter→
2205.10.30.00Vermouth3.5¢/liter→
2205.10.60.00Other4.2¢/liter→
2205.90.20.00In containers each holding over 2 liters but not over 4 liters3.5¢/liter→
2205.90.40.00In containers each holding over 4 liters3.8¢/liter→
2205.90.60.00Other4.2¢/liter→
2206.00.15Cider, whether still or sparkling0.4¢/liter→
2206.00.15.10Hard cider as described in statistical note 3 to this chapter0.4¢/liter→
2206.00.15.20Other0.4¢/liter→
2206.00.30.00Prune wine3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content→
2206.00.45.00Rice wine or sakè3¢/liter→
2206.00.60.00Effervescent wine13.9¢/liter→
2206.00.90Other4.2¢/liter→
2206.00.90.15In aluminum containers4.2¢/liter→
2206.00.90.25Other4.2¢/liter→
2206.00.90.30In aluminum containers4.2¢/liter→
2206.00.90.40Other4.2¢/liter→
2207.10.30.00For beverage purposes18.9¢/pf.liter→
2207.10.60For nonbeverage purposes2.5%→
2207.10.60.10For fuel use2.5%→
2207.10.60.90Other2.5%→
2207.20.00Ethyl alcohol and other spirits, denatured, of any strength1.9%→
2207.20.00.10For fuel use1.9%→
2207.20.00.90Other1.9%→
2208.20.10.00Pisco and singaniFree→
2208.20.20.00Valued not over $2.38/literFree→
2208.20.30.00Valued over $2.38 but not over $3.43/literFree→
2208.20.40.00Valued over $3.43/literFree→
2208.20.50.00Valued not over $2.38/literFree→
2208.20.60.00Valued over $2.38/literFree→
2208.30.30Irish and ScotchFree→
2208.30.30.30In containers each holding not over 4 litersFree→
2208.30.30.60In containers each holding over 4 litersFree→
2208.30.60OtherFree→
2208.30.60.20In containers each holding not over 4 litersFree→
2208.30.60.40In containers each holding over 4 litersFree→
2208.30.60.55RyeFree→
2208.30.60.65OtherFree→
2208.30.60.75RyeFree→
2208.30.60.85OtherFree→
2208.40.20.00Valued not over $3 per proof liter23.7¢/pf.liter→
2208.40.40.00Valued over $3 per proof literFree→
2208.40.60.00Valued not over 69¢ per proof liter23.7¢/pf.liter→
2208.40.80.00Valued over 69¢ per proof literFree→
2208.50.00Gin and GeneveFree→
2208.50.00.30In containers each holding not over 4 litersFree→
2208.50.00.60In containers each holding over 4 litersFree→
2208.60.10.00Valued not over $2.05/literFree→
2208.60.20.00Valued over $2.05/literFree→
2208.60.50.00In containers each holding over 4 litersFree→
2208.70.00Liqueurs and cordialsFree→
2208.70.00.30In containers each holding not over 4 litersFree→
2208.70.00.60In containers each holding over 4 litersFree→
2208.90.01.00AquavitFree→
2208.90.05.00Not fit for use as beveragesFree→
2208.90.10.00Fit for use as beveragesFree→
2208.90.12.00In containers each holding not over 4 litersFree→
2208.90.14.00In containers each holding over 4 litersFree→
2208.90.15.00Valued over $3.43/literFree→
2208.90.20.00Valued not over $2.38/literFree→
2208.90.25.00Valued over $2.38 but not over $3.43/literFree→
2208.90.30.00Valued over $3.43/literFree→
2208.90.35.00Valued not over $2.38/literFree→
2208.90.40.00Valued over $2.38/literFree→
2208.90.46Kirschwasser and ratafiaFree→
2208.90.46.30In containers each holding not over 4 litersFree→
2208.90.46.60In containers each holding over 4 litersFree→
2208.90.50.00In containers each holding not over 4 litersFree→
2208.90.55.00In containers each holding over 4 litersFree→
2208.90.71.00Imitations of brandy and other spirituous beveragesFree→
2208.90.72.00Mezcal in containers each holding not over 4 litersFree→
2208.90.75.00OtherFree→
2208.90.80Other21.1¢/pf.liter→
2208.90.80.10Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters21.1¢/pf.liter→
2208.90.80.20Other21.1¢/pf.liter→
2209.00.00.00Vinegar and substitutes for vinegar obtained from acetic acid0.5¢/pf.liter→
美国 HS 第 22 章：饮料、酒及醋 · Treayo · 全球关税