Basic Overproof Rum from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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