The Macallan 18 Year Sherry Oak Scotch 750ml from Japan
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 — 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
• 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