Johnnie Walker Black Label Scotch Whisky from Japan
A blended Scotch whisky from Scotland, aged for at least 12 years, with an alcoholic strength typically around 40% ABV, falling under HTS 2208.30.30 as it qualifies as Scotch whisky. Produced in compliance with Scotch Whisky Regulations, it is imported as a single malt or blended spirit distinct from Irish varieties.
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
• Verify proof content via lab testing at 15.56°C as duties are assessed per proof liter; ensure certificate of origin confirms Scottish production
• Provide TTB formula approval and COLA prior to import; common pitfall is mislabeling age statements leading to reclassification
• Declare exact ABV and volume accurately to avoid penalties; use bonded warehouse for high-duty spirits