Bulk Scotch Whisky 5-Year Aged

A 5-year aged single malt Scotch whisky with an alcoholic strength under 80% vol, packaged in 5-liter plastic jerry cans for bulk import. It falls under HTS 2208.30.60.85 as 'other whiskies' in containers over 4 liters, distinct from Scotch in bottles ≤4L or bourbon classifications.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.30.30Same rate: 17.5%

If classified as Bourbon

Bourbon whiskies have specific US provisions under 2208.30.30, separate from 'other' whiskies.

2208.90Lower: 10% vs 17.5%

If flavored or containing added sugar

Whiskies with flavorings or liqueurs fall under 'other spirituous beverages' in 2208.90.

2208.30Same rate: 17.5%

If in containers ≤4 liters

Same whisky but retail-packed ≤4L shifts to smaller container subheading.

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Import Tips & Compliance

Obtain Certificate of Age and Origin for Scotch; test alcoholic strength at 20°C for classification under 80% vol

Declare proof accurately using US method (15.56°C); duties scale with proof vs 100 proof—common pitfall is mismeasuring

Use bulk containers meeting food-grade standards; provide lab analysis to avoid reclassification as liqueur