Whiskey Barrel Essence Extract from China
Over 50% alcohol by weight extract replicating whiskey barrel aging characteristics, with congeners and oak lactones for blending into new make spirit. Falls under 2106.90.18.00 for its role as a compound alcoholic preparation in beverage manufacturing.
Duty Rate — China → United States
21.9%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Submit detailed formulation sheets showing >50% alcohol and non-spirit additives to CBP
• Use FDA prior notice for food facility registration even for beverage intermediates
• Avoid shipping in consumer-sized bottles; bulk industrial packaging prevents Chapter 22 treatment