Tennessee Whiskey from Japan
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 — 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%
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