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%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
• 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