Neutral Grain Spirit Flavor Essence from Canada
A concentrated alcoholic extract over 50% alcohol by weight made from neutral grain spirits infused with botanical essences for gin production. Classified in 2106.90.18.00 as it's a compound preparation used in manufacturing beverages, distinguished from finished gins in Chapter 22.
Duty Rate — Canada → United States
11.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Require lab analysis reports proving >50% alcohol by weight to avoid disputes with CBP classification
• Document intended use in commercial beverage production; retail packaging triggers Chapter 22 duties