The Macallan 18 Year Old Sherry Oak Scotch Whisky from Canada
Premium Speyside single malt Scotch aged 18 years in sherry-seasoned oak casks from Scotland, 43% ABV, fitting HTS 2208.30.30 as Scotch whisky. Renowned for rich, fruity profile from maturation process.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Age statements must match cask records; CBP audits premium scotches frequently
• Proof adjustments critical for higher ABV; secure bonded storage for deferral
• Label approvals slower for aged products; prepare for TTB COLA delays