Baileys Irish Cream Liqueur

Baileys Irish Cream is a creamy liqueur combining Irish whiskey, cream, cocoa, and vanilla at about 17% ABV. Classified under HTS 2208.70.0030 for liqueurs in 750ml or 1L bottles ≤4L capacity. Its spirituous base with sweet dairy flavoring fits the cordial definition per chapter notes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.90Lower: 10% vs 17.5%

If classified as compound alcoholic preparation

Cream liqueurs with significant non-spirit ingredients may fall under preparations containing over 20% spirits but not pure liqueurs.

2208.30Lower: 10% vs 17.5%

If whiskey-forward with minimal cream

Whiskies in containers ≤4L classify separately if flavorings don't predominate as liqueur characteristics.

2106.90.44.00Same rate: 17.5%

If ABV ≤0.5% despite spirit labeling

Chapter note defines non-alcoholic beverages ≤0.5% vol; low-ABV 'liqueurs' shift to food preparations.

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Import Tips & Compliance

Dairy-based liqueurs require additional FDA prior notice and may need refrigeration declarations; verify cream content

Submit TTB formula and process data early; pitfall is rejection due to undeclared stabilizers or emulsifiers

Use precise ABV testing at 20°C per chapter notes to compute proof gallons accurately for duty