Madeira Malmsey 750ml from China
Madeira Malmsey is a sweet fortified wine from Madeira, Portugal, heated during aging with alcohol added to exceed 17% ABV in typical 750ml bottles. HTS 2204.21.80 covers this as other high-strength grape wine in small containers, not sparkling and without specific subheading. Its unique oxidative process maintains grape wine status.
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
• Provide lab certification of ABV at 20°C and proof gallons for duty calculation; ensure COLA (Certificate of Label Approval) matches import declaration; pitfall: heat-treated wines may need stability proof to avoid spoilage claims