Gonzalez Byass Tio Pepe Fino Sherry

This premium Fino sherry from Jerez, Spain, is a dry white wine made from Palomino grapes, aged under a layer of flor yeast. It falls under HTS 2204.21.80.30 as sherry with alcoholic strength over 14% vol., fortified with grape spirit, and imported in 750ml bottles holding 2 liters or less.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2204.21.50Same rate: 35%

If alcoholic strength ≤14% vol.

Sherry with lower alcohol content shifts to a different subheading within 2204.21 for other wines over 14% but not specified as sherry.

2204.29Lower: 10% vs 35%

If in containers >2 liters

Container size exceeding 2 liters moves classification to the 'other' container size provision in 2204.29.

2208.90.55.00Lower: 17.5% vs 35%

If flavored or blended with non-grape spirits

Addition of flavors, aromatics, or other spirits reclassifies as 'other' spirituous beverages under heading 2208.

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Import Tips & Compliance

Obtain a Certificate of Label Approval (COLA) from TTB prior to import; provide lab analysis confirming >14% ABV and sherry production method

Declare proof content accurately to avoid duty adjustments; use bonded warehouse for storage