Cream Sherry 2.8L Box from Japan
Cream Sherry fortified with grape alcohol to over 17% ABV, from fresh grapes, in 2.8-liter cardboard box. Fits HTS 2204.22.40.00 as other high-strength wine with fermentation prevented by alcohol, specific container size.
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
• Include Certificate of Label Approval (COLA) from TTB
• Watch for container deformation affecting volume measurement
• Declare as 'fortified wine' explicitly