Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000004043)

08 of the Customs Tariff provides for the classification of spirits, liqueurs and other spirituous beverages. The goods at issue may not be classified under subheading 2208.30 as the Explanatory Note (A) to heading 22.08 specifically directs that “Spirits” are goods manufactured “without adding flavouring”. As the Revelstoke Root Beer Whisky contains added flavouring, it cannot be considered a...

Source: advance_ruling (C-2017-005518)

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Spirits, liqueurs and other spirituous beverages of heading 2208 are alcoholic liquids generally intended for human consumption and are prepared: — either directly by distilling (with or without added flavouring) natural fermented liquids such as wine or cider,...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Spirits obtained by distilling grape wine or grape marc See the HS Explanatory Note to heading 2208, third paragraph, (1). This subheading includes ‘wine distillate’ (or ‘raw distillate of wine’) which is obtained by the primary distillation, after alcoholic fermentation, of grape wine. It does not have the properties of neutral ethyl alcohol or of a spirit drink but still retains the aroma...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Whiskies Whisk(e)y is a spirit distilled from a mash of cereals and marketed at an alcoholic strength by volume of 40 % vol or higher, either in bottles or in other containers. Scotch whisky is whisky distilled and matured in Scotland. Whiskies with added aerated water (whisky-soda) are excluded from these subheadings and fall in subheading 2208 90 69 or 2208 90 78 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Single malt whisky Single malt Scotch whisky is a spirit which is produced, in pot stills at a single distillery, by distilling a fermented mash of only malted barley.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Blended malt whisky, in containers holding Blended malt Scotch whisky is produced by blending two or more single malt Scotch whiskies which have been distilled/obtained at different distilleries.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Single grain whisky and blended grain whisky, in containers holding Single grain Scotch whisky is a spirit, other than single malt Scotch whisky or blended malt Scotch whisky, which is produced at a single distillery by distilling a fermented mash of malted barley with or without whole grains of other cereals (predominantly, wheat or maize). Blended grain Scotch whisky is produced by blending...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other blended whisky, in containers holding Other blended Scotch whisky (‘Blended Scotch Whisky’) is produced by blending one or more single malt Scotch whiskies with one or more single grain Scotch whiskies.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Rum and other spirits obtained by distilling fermented sugar-cane products These subheadings include, for example, rum and tafia, as described in the HS Explanatory Note to heading 2208 , third paragraph, (3), provided that they retain their organoleptic characteristics.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)