Basic Overproof Rum

A high-proof (around 75% ABV) but low-valued overproof rum from sugarcane fermentation distillate in 375ml bottles. Fits HTS 2208.40.20.00 for its proof liter valuation under $3 and container limit.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2207.20.00Higher: 19.4% vs 17.5%

If ≥80% ABV

Ethyl alcohol ≥80% vol is undenatured industrial alcohol in 2207.20, not spirituous beverages.

2208.90Lower: 10% vs 17.5%

If blended with non-sugarcane spirits

Mixed-origin spirits fall into the 'other' category if not purely sugarcane-derived.

9801.00.10Lower: 10% vs 17.5%

If U.S. goods returned after processing

Rum exported for aging/bottling and returned qualifies for duty-free under Chapter 98.

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Import Tips & Compliance

Calculate proof precisely at 15.56°C; high ABV inflates proof liters, risking value threshold breach

Secure TTB release by submitting accurate alcohol by volume lab reports