2208.30.60/Single Malt Scotch Whisky/Japan

Single Malt Scotch Whisky from Japan

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.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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Import Tips

• 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