Low-Cost Bulk Cognac Base Spirit from Japan
Grape brandy spirit from wine distillation, <80% ABV, in large >4L containers valued ≤$2.38/L, used as base for aging into Cognac. Fits HTS 2208.20.5000 due to grape origin and bulk packaging not for immediate retail. Primarily imported for blending in premium brandy 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
• Provide distillation origin documentation proving grape wine source; use Treasury-approved proof testing at 15.56°C
• Avoid valuation errors by excluding aging costs; pitfall is incorrect proof liter adjustment for duty