The Macallan 18 Year Sherry Oak Scotch 750ml from China
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 — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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