Single Malt Scotch Whisky
A premium whisky distilled from malted barley in Scotland, aged in oak casks, with an alcoholic strength typically between 40-50% ABV, falling under 2208.30.60 as 'other' whiskies not specified as Bourbon or blended. This classification applies to single malts which are undenatured ethyl alcohol under 80% vol. in the spirits category.
Import Duty Rates by Country of Origin
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If classified as Bourbon whisky
Bourbon must be made from at least 51% corn, distilled under 80% ABV, and aged in new charred oak; shifts to specific Bourbon subheading.
If flavored or containing added sweeteners
Whiskies with liqueurs, cordials, or flavorings exceed basic whisky definition, moving to 'other spirituous beverages'.
If alcoholic strength exceeds 80% vol at 20°C
Higher proof spirits like overproof whiskies fall under the 80%+ subheading regardless of type.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify proof content via lab testing at 15.56°C as duties are assessed per proof liter; miscalculation leads to penalties
• Include Certificate of Age and Origin for Scotch to qualify for any preferential treatment and avoid disputes
• Label bottles with accurate ABV and ensure TTB formula approval prior to import to prevent FDA holds
Related Products under HTS 2208.30.60
Irish Whiskey
Pot-distilled whiskey from Ireland made from malted and unmalted barley, triple-distilled, aged at least three years, typically 40% ABV, classified in 2208.30.60 as 'other' whiskies. It meets the undenatured ethyl alcohol <80% vol criteria without specific U.S. subheadings like Bourbon.
Blended Scotch Whisky
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.
Tennessee Whiskey
Sour mash whiskey filtered through sugar maple charcoal, aged in new oak, 40-50% ABV, under 2208.30.60 as other whiskies despite Lincoln County Process. Not Bourbon due to filtration but <80% vol undenatured.
Indian Single Malt Whisky
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.
Canadian Rye Whisky
Light-style whisky from Canada predominantly flavored with rye, blended and aged in oak, around 40% ABV, under HTS 2208.30.60 for other whiskies <80% vol. Classified here as it doesn't meet Bourbon mash bill or straight whiskey aging minima.
Japanese Whisky
Whisky produced in Japan from malted barley or grains, aged in oak, mimicking Scotch style at 40-46% ABV, fits 2208.30.60 as other whiskies undenatured <80% vol. Lacks specific HTS for Japanese origin.