The Macallan 18 Year Sherry Oak Scotch 6L from China
Luxury single malt Scotch finished in sherry-seasoned oak casks, rich in dried fruits and spice. Classified in HTS 2208.30.30.60 as Scotch whisky in over 4L containers, undenatured and <80% ABV.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Age statements must match certificate of origin; secure bonded warehouse for duty deferral on bulk spirits
• Common error: misclassifying cask strength (>80% vol) versions