Blended Scotch Whisky from Canada
Mixture of malt and grain Scotch whiskies, aged minimum 3 years, typically 40% ABV, classified under 2208.30.60 as other whiskies not Bourbon. Meets ethyl alcohol <80% vol with no denaturation.
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
• Submit SWA (Scotch Whisky Association) certificate for authenticity and aging proof
• Ensure all components meet 3-year aging to avoid 'new make spirit' misclassification
• Bottled-in-bond claims require additional U.S.-specific bonding documentation