Highland Scotch Single Malt from Canada
Single malt from Highland region Scotland, 100% malted barley, oak-aged, 43-46% ABV, HTS 2208.30.60 for other whiskies <80% vol. Specific regional styles fall here absent dedicated codes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Regional SWA certificates enhance verification for Highland designation
• Cask strength imports need dilution proof documentation for duty calculation