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
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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