Neutral Grain Spirit Flavor Essence from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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