Johnnie Walker Black Label Scotch Whisky 750ml from Canada
A premium blended Scotch whisky aged for at least 12 years, featuring notes of fruit, vanilla, and peat smoke. Classified under HTS 2208.30.3030 as Scotch whisky in a 750ml bottle holding less than 4 liters, with alcoholic strength below 80% vol (typically 40% ABV). This subheading covers Irish and Scotch whiskies packaged for retail in small containers.
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
• Obtain TTB (Alcohol and Tobacco Tax and Trade Bureau) formula approval and ensure COLA (Certificate of Label Approval) before importation
• Declare proof accurately using US standard (50% vol at 60°F); duties scale with proof strength relative to 100 proof
• Verify container size <4L and include lab analysis for alcoholic strength by volume at 20°C to avoid misclassification