Under TTB standards of identity, liqueurs and cordials are treated as the same category: distilled spirits mixed with or redistilled with fruits, flowers, plants, or other natural flavoring materials, with added sugar or dextrose at a minimum level. The terms are interchangeable for classification purposes under heading 220870, though individual brand labeling may prefer one term over the other for marketing reasons.

Straight spirits (whisky, brandy, rum) are defined by production method and require only label approval. Liqueurs, by contrast, contain added flavoring ingredients and sweeteners whose specific formulas must be reviewed and approved by TTB before importation. Each distinct recipe requires its own formula approval, meaning a single importer handling multiple SKUs from the same producer may need separate approvals for each product variant.