Grappa Bulk Distillate from Canada
Spirit obtained by distilling grape marc (pomace), <80% ABV, in >4L industrial containers valued under $2.38/L. HTS 2208.20.5000 covers this low-cost grape marc brandy for bulk import. Used in beverage blending or as solvent in food industries.
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
• Document grape marc as source material per chapter notes; test CO2 content if effervescent claims arise
• Common issue: misvaluing based on retail equivalent rather than bulk price