Bulk Scotch Whisky 5-Year Aged from China
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.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• 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