Glenfiddich 12 Year Old Single Malt Scotch Whisky

A Speyside single malt Scotch whisky from Scotland, aged 12 years in oak casks, with 40% ABV, classified under HTS 2208.30.30 for Scotch whiskies under 80% vol. It meets strict Scottish distillation and maturation rules.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.30Same rate: 17.5%

If under 80% but single malt >40% ABV in certain cases

Statistical suffixes differentiate, but pure single malts stay Scotch; blends shift subheadings.

2208.90.30Same rate: 17.5%

If sold as a gift set with glasses

Sets with non-spirits articles classified by essential character, often to other beverages.

2208.70Lower: 10% vs 17.5%

If ethyl alcohol extracted for blending

Undenatured ethyl alcohol base without whisky characteristics goes to general spirits.

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Import Tips & Compliance

Submit distillery certificates proving Scottish origin and maturation; pitfalls include incomplete age verification

Calculate duties on proof liters adjusted for actual ABV; ensure bottles meet TTB net content labeling

Obtain COLA early; watch for overproof imports requiring dilution adjustments

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