Taylor Fladgate 20 Year Old Tawny Port from Japan
This fortified wine from Portugal's Douro Valley is aged for 20 years in oak barrels, resulting in an alcoholic strength by volume exceeding 19%. Classified under HTS 2204.21.80.60 as it is a grape wine fortified with added alcohol, in a 750ml bottle holding 2 liters or less, and not specifically enumerated elsewhere.
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
• Obtain a federal permit from TTB for importing alcoholic beverages and ensure state approvals before entry
• Submit accurate proof gallon declarations based on 15.56°C testing; duties scale with proof strength relative to 100 proof
• Avoid pitfalls by verifying container size ≤2L and ABV >14% vol at 20°C to prevent reclassification