Lot 40 Rye Whisky from Japan
Lot 40 is a 100% rye grain Canadian whisky with 43% ABV, presented in 750ml glass bottles suitable for retail. Classified under HTS 2208.30.60.55 due to its rye whiskey profile and container size under 4 liters. It exemplifies straight rye spirits without denominational restrictions like bourbon.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Obtain TTB formula approval if any non-standard additives; test proof at 15.56°C for duty computation
• Common pitfall: confusing Canadian rye with US straight rye—use proper origin docs
• Ensure bottles meet child-resistant packaging regs