rum
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “rum” means any article classified under subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).
Source
- 1994–present26 U.S.C. § 7652Internal Revenue Code · Shipments to the United States · in this section