Wine and spirits tariff strategy: HTS Chapter 22 classification by alcohol content, container size, fermentation source. Federal Excise Tax (FET) applies separately from customs duty. EU wine/spirits face Section 122. Canadian wine USMCA-qualifying. Cognac, whisky, champagne face country-specific scenarios.
This guide covers Wine and Spirits Tariff Strategy. Sector-specific tariff strategy considers HS classification patterns, applicable special tariff regimes (Section 232/301/122), and FTA opportunities.
Practical implementation depends on company size, sector, and operational structure.
HTS Chapter 22 classification
Distinguishes still vs sparkling, alcohol content, container size. Subheadings under 2L vs over 2L have different rates.
Federal Excise Tax (FET)
Separate from customs duty. ~$1.07/liter for wine over 14% alcohol. Distilled spirits FET higher.
EU wine/spirits exposure
Section 122 (15%) plus base MFN. After July 24, successor scenarios drive forward pricing.
Canadian wine USMCA
Wholly grown in Canada qualifies under USMCA. Section 122 exempt.
Frequently asked questions
When does this apply?
Most relevant for SMB importers in the named sector or facing the named situation.
What documentation matters?
Standard CBP forms, supplier certificates, BOM analysis, and topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; full implementation 8-16 weeks depending on scope.
What does this cost?
Project work $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Run a sector-specific tariff exposure assessment for your business.