Sherry Wine in 3.5L Canteen from Japan
Spanish Sherry, a fortified wine from fresh grapes with over 14% ABV due to added grape spirits, packed in a 3.5-liter plastic canteen. Classified under HTS 2204.22.40.00 for its high alcohol content, container size (over 2 to 4 liters), and status as non-sparkling grape wine with arrested fermentation.
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
• Submit TTB formula approval if any additives beyond fortification spirits are used
• Ensure container markings confirm net volume over 2 but ≤4 liters
• Common pitfall: mismeasuring bulk containers leading to higher duties