Courvoisier VS Cognac from Japan
Courvoisier VS is a popular grape brandy from Cognac, distilled at under 80% vol, valued highly per liter in 1-liter bottles. HTS 2208.20.40.00 covers this as other grape spirits in small containers over value threshold. Distilled exclusively from grape wine per chapter definitions.
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
• Use bonded warehouse for storage to defer duties; file entry within 15 days of arrival
• Provide distillation proof records—CBP may test for ethyl alcohol content equivalence