Tennessee Whiskey from Canada
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.
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
• Document Lincoln County Process to distinguish from Bourbon during customs review
• Proof testing must confirm <80% vol at 20°C to stay in this subheading
• Avoid generic 'whiskey' labeling; specify Tennessee to prevent reclassification