2208 20 — Spirits obtained by distilling grape wine or grape marc

2208 Ethyl alcohol undenatured with an alcohol concentration of less than 80 vol.%; alcohol tinctures, liqueurs and other alcoholic beverages: 2208 20 - alcohol tinctures, rayed as a result of distillation of grape wine or grape squeezes 2208 30 - whiskey 2208 40 - rum and other alcohol tinctures obtained as a result of distillation of fermented products from sugar cane 2208 50 - gin and juniper tincture 2208 60 - vodka 2208 70 - liqueurs 2208 90 - other alcoholic tinctures

This heading is included irrespective of their strength: (A) Alcoholic tinctures, obtained by distillation of wine, cider or other fermented beverages, or fermented grains or other asthetic products, without additives taste-aromatic substances; alcohol tinctures retain partially or completely side components (esters, aldehydes, acids, higher spirits, etc.), which give them a special specific taste and smell. (B) Liquors and sweet liquors, which are alcoholic beverages to which sugar, honey or other natural sweeteners and extracts or essences are added (for example, alcoholic beverages obtained by distillation or by mixing ethyl alcohol or distilled alcohols with one or more components of plants, extracts, essences, essential oils or juices, concentrated or unconcentrated). This heading also includes servings containing crystalline sugar, fruit liqueurs, egg liqueurs, herbal liqueurs, berry liqueurs, spicy liqueurs, tea liqueurs, chocolate liqueurs, milk liqueurs and honey liqueurs. (C) All other spirits not included in any previous heading of this Chapter. Provided that the concentration of alcohol in them is less than 80 vol.%, this heading also includes undenatured alcohols (ethyl alcohol and neutral alcohols without flavoring additives), which, in contrast to the beverages listed above in paragraphs (A), (B) and (C), are characterized by the absence of side components that give smell or taste. These alcohols remain in this heading regardless of whether they are intended for human consumption or for industrial purposes. In addition to undenatured ethyl alcohol with an alcohol concentration of less than 80 vol.%, this heading includes, inter alia: (1) alcoholic beverages obtained from the distillation of grape wine or grape extracts (cognac, Armagnac, brandy, grape vodka, pisco, Singhani, etc.);

(2) Whiskies and other spirituous beverages obtained by distilling fermented mash of cereal grains (barley, oats, rye, wheat, maize, etc.). (3) Spirits obtained exclusively by distilling fermented sugar-cane products (sugar-cane juice, sugar-cane syrup, cane molasses), e.g., rum, tafia, cachaça. (4) Spirituous beverages known as gin or Geneva, containing the aromatic principles of juniper berries. (5) Vodka obtained by distilling fermented mash of agricultural products (e.g., cereals, potatoes) and sometimes further treated with activated carbon or charcoal. (6) Spirituous beverages (generally known as liqueurs) such as anisette (obtained from green anise and star anise); curaçao, manufactured with the peel of bitter oranges; kummel (flavoured with caraway or cumin seeds). (7) Liqueurs known as "crèmes" because of their consistency or colour. They generally have a relatively low alcoholic strength and are very sweet (e.g., crème de cacao, banana, vanilla, coffee). This heading also includes spirits consisting of emulsions of spirit with products such as egg yolk or cream. (8) Ratafias, liqueurs obtained from fruit juice; they often contain small quantities of added aromatic substances (ratafias of cherries, blackcurrants, raspberries, apricots, etc.). (9) Aquavit and other spirituous beverages obtained by distilling alcohol with fruit or other parts of plants or with herbs. (10) Spirits obtained from cider (Calvados), from plums (mirabelle, quetsch), from cherries (kirsch) or from other fruit. (11) Arrack, a spirituous beverage obtained from rice or palm wine. (12) Spirits obtained by distilling the fermented juice of carob beans. (13) Alcoholic aperitifs (absinthe, bitters, etc.), other than those based on wine of fresh grapes, which fall in heading 2205. (14) Alcoholic lemonades (non-medicinal). (15) Fruit or vegetable juices with added alcohol, of an alcoholic strength exceeding 0.5 % vol., other than products of heading 2204. (16) Spirituous beverages, sometimes referred to as "food supplements", designed to maintain general health or well-being. They may, for example, be based on plant extracts, fruit concentrates, lecithins, chemicals, etc., and contain added vitamins or iron compounds. (17) Beverages formulated to imitate wine, obtained by blending distilled spirits with fruit juice or water, sugar, colouring, flavouring or other ingredients, other than products of heading 2204. (18) Spirits obtained by distilling fermented beet molasses. The heading, however, excludes:

(a) vermouths and other aperitifs based on natural grape wine (heading 2205); (b) ethyl alcohol and other alcohol tinctures and denatured (of any concentration) or undenatured ethyl alcohol with an alcohol concentration of 80 vol.% or more (heading 2207).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(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);

(b) sea water (heading 2501);

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

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

(e) medicaments of heading 3003 or 3004; 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 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.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В субпозиции 2204 10 термин «вина игристые» означает вина в закрытых резервуарах, имеющие избыточное давление не ниже 3 бар при температуре 20 °C.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В субпозицию 2202 10 000 0 включаются воды, в том числе минеральные и газированные, содержащие добавки сахара или других подслащивающих или вкусо-ароматических веществ, при условии их прямого употребления в качестве напитков.

2. В товарных позициях 2204 и 2205 и подсубпозиции 2206 00 100 0:

(a) "actual alcohol concentration by volume" means the number of volumes of pure alcohol at 20 °C in 100 volumes of product at that temperature;

(b) “potential alcohol concentration by volume” means the number of volumes of pure alcohol at 20 °C that can be obtained by complete fermentation of the sugars contained in 100 volumes of product at that temperature;

(c) "total alcohol concentration by volume" means the sum of the actual alcohol concentration by volume and the potential alcohol concentration by volume;

(d) “natural alcohol concentration by volume” means the total alcohol concentration by volume in a product prior to any enrichment;

(e) "about %" means the concentration of alcohol by volume.

3. For the purposes of subheading 2204 30 100 0, “Vine drying in fermentation” means a product obtained by fermentation of grape must having an actual alcohol concentration of more than 1 vol.% and less than three-fifths of the total alcohol concentration by volume.

4. For subheadings 2204 21, 2204 22 and 2204 29:

(A) "total dry extract" means the content in grams per litre of a product of all substances which, under given physical conditions, do not evaporate. The total dry extract should be determined by a densimeter at a temperature of 20 °C.

(B) (a) The presence in products of subheadings 2204 21 110 0 to 2204 21 980 0, 2204 22 110 0 to 2204 22 980 0 and 2204 29 110 to 2204 29 980 of specific amounts of total dry extract per litre referred to in paragraphs 1, 2, 3 and 4 shall not affect their classification:

(1) products with an actual alcohol concentration of not more than 13 vol.%: 90 g or less of total dry extract per 1 liter;

(2) products with an actual alcohol concentration of more than 13 vol.%, but not more than 15 vol.%: 130 g or less of total dry extract per 1 liter;

(3) products with an actual alcohol concentration of more than 15 vol.%, but not more than 18 vol.%: 130 g or less of total dry extract per 1 liter;

(4) products with an actual alcohol concentration of more than 18 vol.%, but not more than 22 vol.%: 330 g or less of total dry extract per 1 liter.

Products with a total dry extract exceeding the maximum value specified above for each category shall be classified in the following category, unless the total dry extract exceeds 330 g/l, in which case the products shall be classified in subheadings 2204 21 980 0, 2204 22 980 0 and 2204 29 980.

(b) The above rules do not apply to products included in subheadings 2204 21 230 0, 2204 22 110 0 and 2204 29 110.

5. In subheadings 2204 21 110 0 to 2204 21 980 0, 2204 22 110 0 to 2204 22 980 0 and 2204 29 110 to 2204 29 980:

(a) a grape must whose fermentation is suspended by the addition of alcohol, i.e. a product which:

has an actual alcohol concentration of at least 12 vol.% but less than 15 vol.%, and

- obtained by adding to a grape must having a natural alcohol concentration of at least 8.5 vol.%, the product obtained by distillation of wine;

(b) wine fortified for distillation, that is, a product which:

has an actual alcohol concentration of at least 18 vol.%, but not more than 24 vol.%,

- obtained exclusively by adding to the wine containing no residual sugar, an unrectified product obtained by distillation of wine and having a maximum actual alcohol concentration of 86 vol.%, and

- has a maximum volatile acid content of 1.5 g / l in terms of acetic acid;

(c) liquor wine, i.e. a product which:

has a total alcohol concentration of at least 17.5 vol.% and an actual alcohol concentration of at least 15 vol.%, but not more than 22 vol.%, and

- obtained from grape must or wine from grape varieties approved in a third country for the production of liquor wines, and has a natural alcohol concentration of at least 12 vol.%,

- by freezing, or

- by adding during fermentation or after fermentation:

a product obtained by distillation of wine, or

- concentrated grape must or, in the case of certain high quality liquor wines for which such practice is traditional, grape must concentrated by direct heat which, in addition to this operation, meets the definition of concentrated grape must, or

- mixtures of these products.

However, some liquor wines with a name of origin or geographical indication can be obtained from fresh grape must, which does not necessarily have a minimum natural alcohol concentration of 12 vol.%.

6. For the purposes of subheadings 2204 30 920 0 and 2204 30 960 0, “concentrated grape must” means a grape must for which the refractometer reading at 20 °C is not less than 50.9 %.

7. Only vermouth and other wines of fresh grapes seasoned with plants or aromatic substances containing an actual alcohol concentration of at least 7 vol.% are classified in heading 2205.

8. For the purposes of subheading 2206 00 100 0, the term picket means a product obtained by the fermentation of untreated grape extracts soaked in water or by the extraction of fermented grape extracts with water.

9. For the purposes of subheadings 2206 00 310 0 and 2206 00 390, the following beverages shall be deemed to be “sparkling”:

- fermented drinks in bottles with "mushroom" stoppers held by bundles or fasteners,

fermented beverages in another container with an excess pressure of at least 1.5 bar measured at 20 °C.

10. For the purposes of subheadings 2209 00 110 0 and 2209 00 190 0, the term “vinegar” means vinegar obtained exclusively by acetic fermentation of wine and having a total acidity of not less than 60 g/l in terms of acetic acid.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 2208 90 560 2 and 2208 90 770 2, the term “shochu” means a product obtained by distillation of fermented rice must, with an actual alcohol concentration of not less than 25 vol.% but not more than 45 vol.%, not containing flavor additives.