2208.30.30 and Section 338 Canada: Irish and Scotch Whisky Duty Rates

Key Points

• HTS 2208.30.30 covers Irish and Scotch whisky and carries a general (MFN) duty rate of Free under column 1.
• Entries of Canadian-origin goods under 2208.30.30 on or after 2026-08-19 are subject to the Section 338 Canada overlay, applied via a companion Chapter 99 code in the 9903.03.12 to 9903.03.16 range.
• The Column 2 rate for 2208.30.30 is $1.99 per proof liter, applicable to goods from countries without normal trade relations status.
• The Section 338 Chapter 99 code rides alongside the base 2208.30.30 line on the entry; both codes must appear together when the overlay applies.
• As of August 10, 2026, the Section 338 rates and the specific companion code within 9903.03.12 to 9903.03.16 should be confirmed in the current HTSUS or with a licensed customs broker.

On this page

1. What 2208.30.30 covers and its base duty rate
2. What Section 338 Canada is and which goods it affects
3. How the Section 338 overlay rate stacks with the MFN rate
4. How Chapter 99 codes appear on a customs entry
5. Column 2 rate and country scope
6. What importers should do
7. Key references

HTS 2208.30.30 classifies Irish and Scotch whisky imported into the United States. The general (MFN/column 1) duty rate is Free. For Canadian-origin goods entered on or after 2026-08-19, a Section 338 Canada overlay applies through a companion Chapter 99 code in the 9903.03.12 to 9903.03.16 range, adding an additional duty on top of the otherwise-free base rate. The links throughout this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 2208.30.30 covers and its base duty rate

HTS 2208.30.30 sits in Chapter 22 (Beverages, Spirits, and Vinegar), under heading 2208 (Undenatured ethyl alcohol and spirits). The article description for this subheading is Irish and Scotch whisky.

Under the general (column 1 / MFN) tariff rate, 2208.30.30 is classified at Free. That means, absent any special program overlays, qualifying importations pay no ad valorem or specific duty on the base classification line.

The Column 2 rate, which applies to goods originating in countries that do not have normal trade relations status with the United States, is $1.99 per proof liter. Importers should confirm which countries are currently subject to Column 2 rates by checking the current HTSUS general notes at hts.usitc.gov.

What Section 338 Canada is and which goods it affects

Section 338 is a trade measure targeting goods of Canadian origin. It is distinct from the now-superseded Section 122 block (9903.03.01 to 9903.03.11), which is no longer in effect. Section 338 Canada operates through a separate set of Chapter 99 article codes: 9903.03.12 through 9903.03.16.

For 2208.30.30, the Section 338 overlay applies to entries meeting all of the following conditions:

• Country of origin: Canada
• Entry date: On or after 2026-08-19
• Classification: 2208.30.30 appearing on the Section 338 Canada article list

Because Irish and Scotch whisky is by definition produced in Ireland and Scotland, real-world Canadian-origin entries under 2208.30.30 would require that the goods meet the legal origin criteria for Canada, for example spirits blended, bottled, or substantially transformed in Canada. Confirm the specific country-of-origin determination rules with a licensed broker or in CBP guidance at cbp.gov.

For more context on how Section 338 applies to other goods, see our article on 3926.40.00 and Section 338 Canada, which walks through the stacking mechanics in a different product context.

How the Section 338 overlay rate stacks with the MFN rate

The base MFN rate for 2208.30.30 is Free. The Section 338 overlay adds an additional duty expressed through the companion Chapter 99 code. The two duties stack: the total duty owed equals the base rate (Free, meaning zero) plus the Section 338 overlay rate.

Because the base rate is Free, the Section 338 overlay rate effectively becomes the total duty on qualifying Canadian-origin entries. The specific overlay rate for 2208.30.30 within the 9903.03.12 to 9903.03.16 range should be confirmed in the current HTSUS at hts.usitc.gov, as rates across the 9903.03.12 to 9903.03.16 subheadings may vary by product category.

Use the duty calculator to model the combined duty impact once you have confirmed the applicable Section 338 overlay rate for your specific entry.

For a comparable stacking example in another product category, see 2204.10.00 and Section 338 Canada: Sparkling Wine Duty Rates.

How Chapter 99 codes appear on a customs entry

Chapter 99 codes are special-purpose tariff provisions. They do not replace the base chapter 1-97 classification; instead, they ride alongside it as a second line on the entry summary (CBP Form 7501).

For a qualifying Canadian-origin shipment of Irish or Scotch whisky entered on or after 2026-08-19, the entry will include:

• Line 1: 2208.30.30 at the MFN rate of Free
• Line 2: The applicable Section 338 code within 9903.03.12 to 9903.03.16, assessed at the overlay rate

Both lines must appear for the entry to be correctly liquidated. Filing only the chapter 1-97 code without the companion Chapter 99 code on a qualifying entry is an error that can result in underpayment of duties and potential penalties. For guidance on maintaining the internal controls to catch such errors, see Post Entry Audit Program: Build a Monthly Self-Review That Catches Errors.

CBP provides filing guidance at cbp.gov. Broker oversight responsibilities are covered in our article on Customs Broker Oversight as an Importer Duty.

Column 2 rate and country scope

The Column 2 rate for 2208.30.30 is $1.99 per proof liter. This rate applies to goods from countries subject to Column 2 treatment, not to Canadian-origin goods (which are subject to the Section 338 overlay regime described above). The two regimes are separate and should not be conflated.

Confirm current Column 2 country applicability in the general notes of the HTSUS at hts.usitc.gov.

What importers should do

• Confirm the active Section 338 overlay rate. Pull the current HTSUS at hts.usitc.gov and locate the specific rate for 2208.30.30 within the 9903.03.12 to 9903.03.16 range. Rates are subject to change; always work from the current official schedule.
• Verify Canadian origin for each shipment. The Section 338 overlay applies only to Canadian-origin goods. Confirm that origin determinations are documented and defensible before claiming or excluding the overlay. Review CBP origin guidance at cbp.gov.
• File both codes on every qualifying entry on or after 2026-08-19. Instruct your broker to include both 2208.30.30 and the applicable Chapter 99 companion code. Review past entries for accuracy and consider a post-entry correction if qualifying shipments were filed without the overlay. See Importer Reasonable Care: What the Mod Act Actually Requires for the legal standard that applies.
• Model landed cost before purchase orders are finalized. With a Free base rate, the Section 338 overlay is the primary duty variable for Canadian-origin Irish or Scotch whisky. Build it into pricing and margin analysis using current confirmed rates.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov: Official source for 2208.30.30 rates and Chapter 99 Section 338 codes 9903.03.12 to 9903.03.16.
• U.S. Customs and Border Protection (CBP), cbp.gov: Entry filing guidance, CSMS messages, and origin determination resources.
• Federal Register, federalregister.gov: Federal Register notices implementing Section 338 Canada tariff actions.
• White House, whitehouse.gov: Presidential proclamations and executive orders establishing the Section 338 Canada program.
• CustomsGenius: 2026 Tariff Code Overview: Summary of active Chapter 99 overlays and 2026 tariff developments.