Blended Scotch Whisky from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, 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