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%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
• Regional SWA certificates enhance verification for Highland designation
• Cask strength imports need dilution proof documentation for duty calculation