Rum High Proof Pot Still Spirit from Japan
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 — 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
• 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