Rum High Proof Pot Still Spirit from Canada
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.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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