# United States tariff line 2208.40.20.00: Valued not over $3 per proof liter

> In the United States tariff, line 2208.40.20.00 covers rum and other spirits obtained by distilling fermented sugar-cane products, in containers each holding not over 4 liters, valued not over $3 per proof liter. The general (MFN) duty rate is 23.7¢/pf.liter. It falls under HS subheading 2208.40 in heading 22.08 (chapter 22).

Source: https://border.bot/countries/united-states/hs-codes/2208402000
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 22](https://border.bot/countries/united-states/hs-codes/22) / [2208.40](https://border.bot/countries/united-states/hs-codes/220840) / [2208.40.20.00](https://border.bot/countries/united-states/hs-codes/2208402000)

## Key facts

- Tariff line: 2208.40.20.00
- Covers: Rum and other spirits obtained by distilling fermented sugar-cane products, in containers each holding not over 4 liters, valued not over $3 per proof liter
- Duty (MFN): 23.7¢/pf.liter
- Preferential rates: From free (17 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [2208.40](https://border.bot/hs-codes/220840)

## What this line covers

In the United States tariff, line 2208.40.20.00 covers rum and other spirits obtained by distilling fermented sugar-cane products, in containers each holding not over 4 liters, valued not over $3 per proof liter.

Its legal text is “Valued not over $3 per proof liter”, read under “Rum and other spirits obtained by distilling fermented sugar-cane products” and “In containers each holding not over 4 liters”.

## How it is structured

It falls under HS subheading 2208.40 in heading 22.08 (chapter 22). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 22: Beverages, spirits and vinegar
- Heading 22.08: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
- Subheading 2208.40: Rum and other spirits obtained by distilling fermented sugar-cane products
- Within the subheading: In containers each holding not over 4 liters
- Line 2208.40.20.00: Valued not over $3 per proof liter

## Duty

The general (MFN) duty rate is 23.7¢/pf.liter.

Duty-free entry applies to goods that qualify under 15 programmes, and to goods from a group of origins (origin group A+).

A preferential rate of 10.5¢/pf. liter applies to goods that qualify under the United States-Jordan Free Trade Area Implementation Act.

- Free: a group of origins (origin group A+) (A+)
- Free: United States-Australia Free Trade Agreement (AU)
- Free: United States-Bahrain Free Trade Agreement Implementation Act (BH)
- Free: United States-Chile Free Trade Agreement (CL)
- Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO)
- Free: African Growth and Opportunity Act (D)
- Free: Caribbean Basin Economic Recovery Act (E)
- Free: United States-Israel Free Trade Area (IL)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Morocco Free Trade Agreement Implementation Act (MA)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: Dominican Republic-Central America-United States Free Trade Agreement (P)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)
- Free: United States-Singapore Free Trade Agreement (SG)
- 10.5¢/pf. liter: United States-Jordan Free Trade Area Implementation Act (JO)

## In other countries

No other national tariff on border.bot has live lines under 2208.40 yet.

- [The Harmonized System text for 2208.40](https://border.bot/hs-codes/220840)

## Other lines under 2208.40

- [2208.40.40.00](https://border.bot/countries/united-states/hs-codes/2208404000) Valued over $3 per proof liter
- [2208.40.60.00](https://border.bot/countries/united-states/hs-codes/2208406000) Valued not over 69¢ per proof liter
- [2208.40.80.00](https://border.bot/countries/united-states/hs-codes/2208408000) Valued over 69¢ per proof liter

- Previous line: [2208.30.60.85](https://border.bot/countries/united-states/hs-codes/2208306085) Other
- Next line: [2208.40.40.00](https://border.bot/countries/united-states/hs-codes/2208404000) Valued over $3 per proof liter

## Frequently asked questions

### What does tariff line 2208.40.20.00 cover in the United States tariff?

In the United States tariff, line 2208.40.20.00 covers rum and other spirits obtained by distilling fermented sugar-cane products, in containers each holding not over 4 liters, valued not over $3 per proof liter.

### What is the general (MFN) duty on 2208.40.20.00 in the United States?

The general (MFN) duty rate is 23.7¢/pf.liter.

### Which preferential rates apply to 2208.40.20.00?

Duty-free entry applies to goods that qualify under 15 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A+). A preferential rate of 10.5¢/pf. liter applies to goods that qualify under the United States-Jordan Free Trade Area Implementation Act.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/2208402000.json