Valued not over $2.38/liter

HTS code 2208.90.35.00 classifies imports of: Valued not over $2.38/liter. This line sits within Chapter 22 (Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow:), Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco), and is catalogued as a tariff line in the USITC 2026 Basic Edition. Duty is calculated against units of quantity: pf.liters. Getting the classification right is the single most important step in import compliance — a wrong code can mean overpayment of duty, shipment delays, or penalties at the border.

The general (MFN / Column 1 General) rate for HTS 2208.90.35.00 is Free, which applies to most trading partners of the United States. No special preferential rate is listed for this line, so FTA origin alone will not reduce the general duty. The Column 2 rate of $1.32/pf. liter applies to imports from non-MFN countries such as Cuba and North Korea — a much higher historical "full" tariff. Because the general rate is Free, most imports under this code enter the US without duty, though anti-dumping, countervailing, or Section 301 tariffs can still apply depending on country of origin.

Footnotes: [{"columns": ["general", "other"], "value": "Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). ", "type": "endnote"}, {"columns": ["general"], "value": "See 9903.88.15. ", "type": "endnote"}]. Beyond the published rate, importers should check for Section 201 safeguards, Section 301 China tariffs, and any active AD/CVD orders that can materially change the real landed cost. Always verify the classification with a licensed customs broker before committing to a supply contract — this page is a research tool, not a customs ruling.