Wine (HS Code 2204215028)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4819502000 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
AI Analysis
π· Wine (HS Code 2204.21.50.28)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Know "Wine"?
Wine, in the context of international trade and HS Code 2204.21.50.28, refers specifically to sparkling wine contained in multi-unit containers (typically bottles packaged in boxes, crates, or cases) with a net content per container of 2 liters or less.
This is NOT still wine, NOT wine in bulk, and NOT single-bottle retail packs (which may fall under different subheadings). It is strictly carbonated/sparkling wine in multi-bottle packaging.
β οΈ Key Distinction:
- Still Wine (non-sparkling) β HS 2204.21.xx (but NOT 2204.21.50.28)
- Sparkling Wine in single bottles β May fall under 2204.21.50.10 or similar
- Sparkling Wine in multi-unit containers (β€2L net) β 2204.21.50.28 β YOUR TARGET CODE
- Wine in Bulk (>2L per container) β HS 2204.21.90.xx or 2204.21.50.90
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Container Type | Sparkling? |
|---|---|---|---|---|
2204.21.50.28 |
Sparkling wine in multi-unit containers, net content β€2L per container | Bulk gift sets, party packs, hotel minibars, export crates | Boxes, cases, crates (β₯2 bottles) | β Yes |
2204.21.50.10 |
Sparkling wine in single containers, net content β€2L | Retail single bottles, wine clubs, individual sales | Single bottles | β Yes |
2204.21.90.00 |
Other wines (still), in containers β€2L | Still wine in retail bottles | Single bottles | β No |
2204.21.50.90 |
Other sparkling wines (not multi-unit) | Sparkling wine in unusual packaging | Not standard multi-unit | β Yes |
2204.21.10.00 |
Fortified wines (sparkling or not) | Port, Sherry (if sparkling) | Any | β /β Depends |
π Critical Reminder:
- "Sparkling" is mandatory for HS 2204.21.50.28. If your wine is still, it cannot use this code. - "Multi-unit container" means the wine is shipped in a box/crate containing multiple bottles (e.g., 6-bottle cases, 12-bottle crates). Single bottles shipped individually do not qualify. - Net content per container must be β€2 liters. A 750ml bottle is fine; a 1.5L magnum is fine; a 3L jeroboam is not included.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties, Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025εΉ΄11ζ10ζ₯θ΅· (From November 10, 2025, including subsequent imports)
π― 1. 2204.21.50.28 ββ Sparkling Wine in Multi-Unit Containers (β€2L Net)
| Item | Content |
|---|---|
| Base Duty Rate | 11.5% (ad valorem) for most wines |
| Section 301 Additional Duty (USITC) | +25% (Footnote 9903.88.01 applies to many Chinese goods, but check specific wine exclusions) |
| IEEPA Additional Duty | +10% (On China/Hong Kong products, effective Nov 10, 2025) |
| Total Duty Rate | 46.5% (if Section 301 applies) OR 21.5% (if exempt) |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) β Wine is explicitly excluded |
| Legal Basis Path | USITC:2204.21.50.28 β FOOTNOTE:9903.88.01 (if applicable) β IEEPA:9903.01.25 |
π Explanation:
- Base 11.5%: Standard US tariff for sparkling wine.
- Section 301 (25%): Crucial Check β Some wine products may have been excluded from Section 301 in previous rounds. You must verify if your specific sparkling wine product is on the exclusion list. If not excluded, +25% applies.
- IEEPA (10%): New surcharge on Chinese goods effective Nov 10, 2025.
- Total Range: 21.5% to 46.5% depending on Section 301 exemption status.
- No De Minimis: Unlike small electronics, wine is always subject to full duty calculation.π₯ Key Action Item:
Check USITC Exclusion List for HS 2204.21.50.28 immediately. If your sparkling wine is excluded from Section 301, your total tax is 21.5% (11.5% base + 10% IEEPA). If not excluded, it jumps to 46.5% (11.5% + 25% + 10%). This is a 25% difference β massive impact on profitability!
π οΈ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Missing Any = Delay/Rejection)
| Document | Required | Notes |
|---|---|---|
| β Product Specifications | βοΈ | Must specify: Sparkling (not still), Multi-unit container, Net content β€2L |
| β Composition Analysis | βοΈ | Alcohol by volume (ABV), sugar content (to confirm sparkling vs. semi-sparkling) |
| β Label Photos | βοΈ | Must clearly state "Sparkling Wine", volume, origin, ABV |
| β Certificate of Origin | βοΈ | If claiming preferential rates (though unlikely for US/China) |
| β Commercial Invoice | βοΈ | Must explicitly describe as "Sparkling Wine in Multi-Unit Containers" |
| β Packing List | βοΈ | Detail number of bottles per box/case, total net content |
| β Alcohol Beverage Permit | βοΈ | US importer must have TTB (Bureau of Alcohol, Tobacco, Firearms and Explosives) permit |
| β FDA Prior Notice | βοΈ | Required for all food/beverage imports |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Sparkling, Multi-Unit, β€2L β Three Conditions Must Align!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Sparkling wine in 6-bottle case | 2204.21.50.28 |
Declare as "Wine" β Incorrect, triggers audit |
| Still wine in 6-bottle case | 2204.21.90.00 |
Declare as 2204.21.50.28 β Misclassification Penalty |
| Sparkling wine in single bottle | 2204.21.50.10 |
Declare as 2204.21.50.28 β Wrong Code, Different Tax |
| Sparkling wine in 3L container | Not 2204.21.50.28 | Declare as 2204.21.50.28 β Rejected |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label Sparkling Wine | Provide brand authorization + TTB label approval to avoid "unapproved alcohol" claims |
| Gift Sets (Wine + Glassware) | Declare wine separately; glassware under different HS code. Do NOT bundle into one HS |
| Semi-Sparkling (Mousseux) vs. Fully Sparkling | Must be clearly labeled. If carbonation pressure <3 bar, it may be classified as still wine β Wrong Code! |
| Chinese Origin Sparkling Wine | High scrutiny. Ensure full traceability from vineyard to bottle. |
| Exemption Application | If your product was previously excluded from Section 301, submit exclusion number on entry summary |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Additional Tax | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 2204.21.50.28 |
11.5% | +10% IEEPA (+25% Sec 301 if not exempt) | Total: 21.5%~46.5% |
| π¨π³ China | 2204.21.50.28 |
14% | None | Import duty only, no additional surcharges |
| πͺπΊ European Union | 2204.21.50.28 |
9.6% | VAT 20%+ | No Section 301 equivalent |
| π¬π§ United Kingdom | 2204.21.50.28 |
9.6% | VAT 20%+ | Post-Brexit, similar to EU |
| π―π΅ Japan | 2204.21.50.28 |
15.5% | None | No additional surcharges |
π Conclusion:
- US is the most complex market due to Section 301 + IEEPA surcharges.
- EU/UK/JP are simpler with only base duty + VAT.
- Chinese origin sparkling wine faces highest barrier in US β verify exemption status immediately.
π VI. Common Errors & Pitfall Avoidance (Blood-Learnings)
β Error 1: Declaring Still Wine as Sparkling Wine
π Consequence: Underpayment of duty β Audit, penalties, back taxes!
π Correction: Verify carbonation pressure. If <3 bar, itβs still wine.
β Error 2: Declaring Single-Bottle Wine as Multi-Unit Container
π Consequence: Wrong HS code (2204.21.50.10 vs 2204.21.50.28) β Delay, possible penalty
π Correction: Ensure packaging contains β₯2 bottles in one unit (box/crate).
β Error 3: Ignoring Section 301 Exclusion List
π Consequence: Paying 46.5% when eligible for 21.5% β 25% unnecessary cost!
π Correction: Check USITC exclusion database for HS 2204.21.50.28 before shipping.
β Error 4: Not obtaining TTB Permit
π Consequence: Seizure of goods, legal action against importer
π Correction: Ensure US importer has valid TTB import permit for alcoholic beverages.
β Correct Declaration Example:
"Sparkling Wine, 12% ABV, in 6-bottle cardboard cases, net content 4.5L per case (750ml/bottle), Chinese Origin, TTB Permit #XXXXX"
π― VII. Conclusion: Precise Classification, Cost Optimization, Smooth Clearance!
π― Remember the Mnemonic:
πΉ "Sparkling + Multi-Unit + β€2L = 2204.21.50.28"
πΉ "Still Wine = Wrong Code!"
πΉ "Check Section 301 Exemption β Save 25%!"
πΉ "No De Minimis β Full Duty Always!"
π Pro Tip:
- If your sparkling wine contains added spirits (fortified), it may fall under HS 2204.10.xx β Different Tax!
- Pre-Arrangement: For large shipments, file Advance Ruling with US Customs to confirm HS classification and duty rate.
- Supplier Cooperation: Require Chinese supplier to provide carbonation test results to prove "sparkling" status.
π£ Immediate Action Required:
π Contact TTB-licensed US Importer
π Check USITC Exclusion List for HS 2204.21.50.28
π¦ Verify Packaging: β₯2 bottles per container? Net β€2L?
π File Entry Summary with Correct HS Code β Avoid 46.5% if Exempted!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on Correct Duty Calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.