Whiskey Column Still Spirit from Canada
New make spirit from corn mash, distilled to 94% ABV in continuous column stills, for aging into bourbon or rye whiskey. HTS 2207.10.3000 applies as undenatured high-strength ethyl alcohol for beverages.
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
• Include mash bill and distillation records to prove beverage lineage; CBP scrutinizes for biofuel diversion
• Calculate duties precisely using Treasury proof standards at 15.56°C; variances lead to audits
• TTB import permit required; avoid pitfalls by pre-clearing formulas for American whiskey standards