Gonzalez Byass Tio Pepe Fino Sherry from China
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.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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