Johnnie Walker Black Label Scotch Whisky 750ml from Japan
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 — 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
• 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