Bourbon Whiskey 750ml from Canada
A premium Kentucky straight bourbon whiskey aged in new charred oak barrels, bottled at 40% ABV in a 750ml glass bottle. This falls under HTS 2208.30.6065 as it is a whiskey (bourbon is a type of whiskey under US tariff definitions), not Scotch single malt, in a container under 4 liters. It is undenatured ethyl alcohol under 80% ABV, classified as 'other' whiskey.
Duty Rate — Canada → United States
10%
Rate breakdown
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
• Obtain Certificate of Age and Origin (COO) for bourbons to verify distillation and aging in US-compliant barrels
• Calculate duties on proof liter basis (proof = ABV * 2); provide lab analysis of alcoholic strength at 20°C
• Avoid misclassification as Scotch by confirming non-Scottish origin; TTB approval required pre-import