Vodka Base Neutral Grain Spirit from Japan
High-proof undenatured ethyl alcohol derived from fermented grain, with 95% ABV, used as the base for distilling premium vodka. Classified under HTS 2207.10.3000 for beverage purposes due to its alcoholic strength over 80% vol and intended use in alcoholic beverage production.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify alcoholic strength certification at 20°C exceeds 80% vol with lab analysis for CBP proof liter calculations
• Provide end-use declaration proving beverage purpose to avoid industrial classification; common pitfall is mislabeling as fuel alcohol
• Ensure TTB formula approval and COLA for any dilution post-import; maintain chain of custody documentation