Single Malt Scotch Whisky
Single Malt Scotch Whisky is a premium whisky distilled from malted barley in Scotland, aged in oak casks, with an alcoholic strength typically between 40% and 50% by volume. It is classified under this tariff item as an undenatured whisky below 80% vol, falling under the 'other' whiskies category.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the product is vodka rather than whisky
Vodka is classified under a distinct subheading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Maintain distillery certificates and age statements to support the single malt classification
• Ensure the alcohol strength is below 80% vol and the product is not denatured
• Check if the whisky qualifies for preferential tariff treatment under a free trade agreement, which may reduce the duty rate
Related Products under Tariff item 2208.30.00
Balvenie DoubleWood 12 Year Scotch 750ml
Balvenie DoubleWood 12 Year Scotch 750ml is a Speyside single malt finished in sherry casks after bourbon aging, with rich toffee and fruit notes, at 40% ABV. It falls under tariff item 2208.30.00 as a whisky of less than 80% vol, not denatured, in a 750ml bottle.
Balvenie DoubleWood 12 Year Scotch Whisky
The Balvenie DoubleWood 12 Year Scotch Whisky is a Speyside single malt Scotch whisky aged in traditional oak casks and finished in sherry casks, with an alcoholic strength of 40% ABV. It falls under tariff item 2208.30.00 as a whisky of an alcoholic strength by volume of less than 80% vol, not denatured.
Blended Scotch Whisky
Blended Scotch Whisky is a mixture of malt and grain Scotch whiskies, aged a minimum of three years and typically bottled at 40% alcohol by volume. It is classified under this tariff item because it is an undenatured spirit with an alcoholic strength below 80% vol, and it does not fall under any more specific subheading for Bourbon or other named spirits.
Buffalo Trace Bourbon Whiskey 750ml
Buffalo Trace Bourbon Whiskey is a classic Kentucky bourbon made from a mash bill of corn, rye, and barley, finished in charred oak barrels, bottled at 45% alcohol by volume in 750ml bottles. It is classified under this tariff item as an undenatured whisky below 80% vol, and it meets the criteria for Bourbon under the 'other' whiskies category.
Bulleit Bourbon Frontier Whiskey 1.75L
Bulleit Bourbon Frontier Whiskey is a high-rye bourbon with a mash bill of corn, rye, and barley, aged in double-charred oak, bottled at 45% alcohol by volume in 1.75-liter containers. It is classified under this tariff item as an undenatured whisky below 80% vol, meeting the criteria for Bourbon under the 'other' whiskies category.
Bushmills 10 Year Old Irish Whiskey 5L
A mellow Irish whiskey aged 10 years in bourbon and sherry casks, triple distilled for smoothness. This product falls under 2208.30.00 as a whisky with less than 80% vol alcohol, undenatured, and not excluded by chapter notes.