The Macallan 18 Year Sherry Oak Scotch 750ml from Canada
Prestige single malt Scotch aged 18 years in sherry-seasoned oak casks, rich with dried fruit and spice. Under HTS 2208.30.3030 for Scotch in 750ml (<4L) containers, <80% vol strength. Premium age statements do not alter classification.
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
• High-value items require detailed inventory; insure against breakage common in glass bottles
• TTB permits age claims only if minimum 3 years in cask—verify documentation
• Avoid bulk imports mislabeled as retail packs to prevent reclassification