Whiskey Column Still Spirit from China
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 — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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