Rum High Proof Pot Still Spirit

Pot-distilled molasses spirit at 85% ABV, used as base for premium overproof rums. Classified in 2207.10.3000 for its undenatured state over 80% vol and beverage production purpose.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽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.

2208.40Lower: 10% vs 35%

If reduced to rum strength and bottled for retail

Finished rum at typical 40-75% ABV imports under 2208.40 as distilled rum spirits.

2209.00.00.00Same rate: 35%

If vinegar-derived but meets alcohol specs

Vinegar spirits with 4%+ acetic acid equivalent go to 2209, but pure ethyl alcohol stays in 2207.

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Import Tips & Compliance

Label clearly as 'for beverage use only' with ABV certification; misclassification to fuel often occurs

Prepare for volumetric proof adjustments; import at stable 20°C to match chapter note standards

Use FDA prior notice for food-grade alcohol; common issue is missing distillation origin docs