Whiskey Barrel Essence Extract from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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