Port Wine in 3L Box from Germany
Fortified Port wine made from fresh grapes, with an alcoholic strength over 14% vol by volume at 20°C, packaged in a 3-liter bag-in-box container. This falls under HTS 2204.22.40.00 as other wine (fortified) in containers holding more than 2 but not more than 4 liters, exceeding 14% ABV. It is not sparkling wine and fermentation is arrested by added alcohol.
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
• Obtain laboratory certification of alcoholic strength by volume at 20°C and proof content for duty calculation on proof liter basis
• Verify container volume exactly between 2-4 liters to avoid reclassification
• Label as fortified wine with precise ABV to meet TTB import requirements