Corn Whiskey 750ml from China
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 — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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