The Macallan 18 Year Sherry Oak Scotch 6L from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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