HS 2208Food & Beverage · United States

Vodka - HS 2208 classification, duty and landed cost - Import into United States

Duty and tax snapshot for importing food & beverage (HS 2208) into United States. Typical MFN duty ~5%, Federal VAT 0% on CIF. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

Federal VAT

Total taxes / CIF

5.3%

Worked landed-cost example

USD 50,000 FOB parcel of food & beverage (HS 2208) shipped to United States.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

MPF (0.3464%)USD 191

Federal VAT @ 0%USD 0

Destination inlandUSD 1,000

Landed cost ≈ USD 58,941

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
2208.60	Vodka

United States duty regime

HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 tariffs of 7.5%-25% apply on many Chinese-origin goods; Section 232 on steel/aluminium.

Customs notes

· HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical.
· MPF (Merchandise Processing Fee): 0.3464% of entered value, min $32.71, max $634.62 per formal entry (2025 rates - adjusted annually).
· HMF (Harbor Maintenance Fee): 0.125% of value, ocean imports only, no minimum or maximum.
· Section 301 tariffs: 7.5%-25%+ on many Chinese-origin goods across 4 lists. Section 232: 25% steel, 10% aluminium (subject to country-specific quotas and exclusions).

Frequently asked questions

What is the typical import duty on food & beverage (HS 2208) into United States?

United States applies an MFN duty of about 5% on HS chapter 2208 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

How is Federal VAT calculated on imports of food & beverage in United States?

United States charges Federal VAT at 0% on the CIF value. No federal VAT. MPF applies (max USD 634.62).

What is the landed cost of a USD 50,000 FOB shipment of food & beverage into United States?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 0% Federal VAT brings total taxes to about USD 2,941 (~5.3% of CIF). Landed at buyer's warehouse ≈ USD 58,941.

Which HS code should I use for food & beverage in United States?

Start with the 6-digit international HS heading - for example 2208.60 (Vodka). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United States customs need to clear HS 2208?

HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.