Wine (HS Code 2204215028)

🍷 Wine (HS Code 2204.21.50.28)

🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 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.

⚠️ Key Distinction:
- Still Wine (non-sparkling) → HS 2204.21.xx (but NOT 2204.21.50.28)
- Sparkling Wine in single bottles → May fall under 2204.21.50.10 or similar
- Sparkling Wine in multi-unit containers (≤2L net) → 2204.21.50.28 ← YOUR TARGET CODE
- Wine in Bulk (>2L per container) → HS 2204.21.90.xx or 2204.21.50.90

📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

🔍 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 ≤2 liters. A 750ml bottle is fine; a 1.5L magnum is fine; a 3L jeroboam is not included.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties, Policy Surcharges)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (From November 10, 2025, including subsequent imports)

🎯 1. 2204.21.50.28 —— Sparkling Wine in Multi-Unit Containers (≤2L Net)

📌 Explanation:
- Base 11.5%: Standard US tariff for sparkling wine.
- Section 301 (25%): Crucial Check – 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.

🔥 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 – massive impact on profitability!

🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (Missing Any = Delay/Rejection)

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Sparkling, Multi-Unit, ≤2L – Three Conditions Must Align!"

✅ 3. Special Situation Handling

🌍 V. Global Market Clearance Comparison (2026 Latest)

📌 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 – verify exemption status immediately.

📌 VI. Common Errors & Pitfall Avoidance (Blood-Learnings)

❌ Error 1: Declaring Still Wine as Sparkling Wine
👉 Consequence: Underpayment of duty → Audit, penalties, back taxes!
👉 Correction: Verify carbonation pressure. If <3 bar, it’s still wine.

❌ Error 2: Declaring Single-Bottle Wine as Multi-Unit Container
👉 Consequence: Wrong HS code (2204.21.50.10 vs 2204.21.50.28) → Delay, possible penalty
👉 Correction: Ensure packaging contains ≥2 bottles in one unit (box/crate).

❌ Error 3: Ignoring Section 301 Exclusion List
👉 Consequence: Paying 46.5% when eligible for 21.5% → 25% unnecessary cost!
👉 Correction: Check USITC exclusion database for HS 2204.21.50.28 before shipping.

❌ Error 4: Not obtaining TTB Permit
👉 Consequence: Seizure of goods, legal action against importer
👉 Correction: Ensure US importer has valid TTB import permit for alcoholic beverages.

✅ 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"

🎯 VII. Conclusion: Precise Classification, Cost Optimization, Smooth Clearance!

🎯 Remember the Mnemonic:

🔹 "Sparkling + Multi-Unit + ≤2L = 2204.21.50.28"
🔹 "Still Wine = Wrong Code!"
🔹 "Check Section 301 Exemption – Save 25%!"
🔹 "No De Minimis – Full Duty Always!"

📌 Pro Tip:

• If your sparkling wine contains added spirits (fortified), it may fall under HS 2204.10.xx – 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.

📣 Immediate Action Required:

📞 Contact TTB-licensed US Importer
📄 Check USITC Exclusion List for HS 2204.21.50.28
📦 Verify Packaging: ≥2 bottles per container? Net ≤2L?
🚀 File Entry Summary with Correct HS Code – Avoid 46.5% if Exempted!

✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on Correct Duty Calculation!