Taylor Fladgate 20 Year Old Tawny Port from Japan
This fortified wine from Portugal is made from grapes with added grape spirits, achieving an alcoholic strength over 14% vol, typically around 20%. It falls under HTS 2204.22.80.00 as other wine in containers over 4 liters but not over 10 liters with high alcohol content. The extended aging in wooden casks gives it nutty, caramel flavors.
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
• Verify alcoholic strength certification at 20°C exceeds 14% vol; calculate duties on proof liter basis adjusting for actual proof
• Ensure TTB import permits and COLA approval before entry
• Use food-grade containers compliant with 27 CFR for bulk wine