Indian Single Malt Whisky from Canada
Emerging single malt from India using 100% malted barley, aged in oak at high altitudes, 46% ABV, classified 2208.30.60 as other whiskies <80% vol undenatured.
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
• Obtain Indian BIS certification for alcohol content and production standards
• Altitude aging claims require supporting environmental data for TTB
• Blends with neutral spirits risk reclassification as 'other spirituous beverages'