Taylor Fladgate 20 Year Old Tawny Port

This fortified wine from Portugal is made from fermented fresh grapes with added grape spirits, achieving an alcoholic strength over 14% vol but typically around 20% ABV. It falls under HTS 2204.29.81.00 as 'other wine' fortified by alcohol addition, distinct from sparkling or still table wines. The tawny aging process imparts nutty flavors, classifying it as grape must with fermentation arrested by alcohol.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.90Lower: 10% vs 17.5%

If flavored or aromatized with added sugars or essences

Fortified wines with added flavorings shift to Chapter 22 heading for spirituous beverages or preparations.

2204.21Lower: 10% vs 17.5%

If alcoholic strength is 14% vol or less

Lower ABV fortified wines like some vermouths classify under subheading for wines not exceeding 14% vol.

2207.20Lower: 11.9% vs 17.5%

If ethyl alcohol content exceeds typical wine thresholds due to distillation

Highly rectified or distilled grape spirits move to undistilled ethyl alcohol heading.

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Import Tips & Compliance

Obtain a certificate of analysis verifying alcoholic strength by volume over 14% at 20°C and provide proof gallon declarations for duty calculation

Label bottles with origin, varietal, and alcohol content; comply with TTB COLA requirements before retail sale

Avoid misclassification as table wine by documenting fortification process; common pitfall is under-declaring ABV leading to audits