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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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