Gin Rectified Spirit from Canada
Rectified neutral spirit from grain at 96% ABV, intended for redistillation with botanicals to produce gin. Falls under HTS 2207.10.3000 as undenatured ethyl alcohol over 80% vol for beverage purposes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Submit detailed production process docs showing beverage distillation intent to distinguish from industrial uses
• Bonded warehouse storage recommended for high-value imports to defer duties until dilution/formulation