Corn Whiskey 750ml from Canada
Straight corn whiskey with 80%+ corn mash, unaged or lightly aged, 45% ABV in 750ml. Under HTS 2208.30.6065 as 'other' whiskey (not bourbon due to aging/tax strip rules), ≤4L, <80% ABV.
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
• Document mash bill >51% corn but verify not meeting straight bourbon criteria
• Avoid 'bourbon' labeling; TTB enforces strict US standards even on imports