Bulk Scotch Whisky 5-Year Aged from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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