Cockburn's Special Reserve Port from United States
Cockburn's Special Reserve Port is a fortified wine from Portugal, made by adding grape brandy to arrest fermentation, resulting in an alcoholic strength of 20% by volume. This places it within the tariff item 2204.29.21, which covers wines of fresh grapes with an alcoholic strength exceeding 13.7% vol but not exceeding 14.9% vol, and specifically those not exceeding 14.9% vol.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the alcoholic strength by volume is accurately declared on the certificate of analysis, as it determines the applicable tariff item
• Verify that the product is not prepared for culinary purposes, which would exclude it from Chapter 22
• Keep records of the fortification process to confirm it is a wine of fresh grapes