tawny Port 375ml from China
Tawny Port is an aged fortified wine from Portugal, blended from multiple vintages, fortified to ~20% ABV, often in 375ml half-bottles. HTS 2204.21.80 applies as other high-ABV grape wine in containers ≤2L, excluding named specifics or sparkling types. Wood aging imparts nutty flavors without changing classification.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Age declaration must match label for TTB COLA; calculate duties on proof liter basis adjusting for actual strength; avoid pitfalls like improper temperature correction for ABV measurement