Armagnac Bulk Low-Proof Spirit from Japan
Grape wine distillate for Armagnac production, <80% ABV, in large >4L drums valued under $2.38/L. HTS 2208.20.5000 applies to this economical bulk grape brandy. Destined for aging and bottling in France or abroad.
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
• Use TTB-approved gauging for proof determination; provide regional origin docs for Armagnac claim
• Watch for valuation disputes on 'base spirit' vs finished product