Tennessee Whiskey from China
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 — China → United States
20%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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