tawny Port 375ml from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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