Bulk Cane Spirit for Industrial Blending from China

This is undenatured ethyl alcohol derived from distilling fermented sugar-cane products, with an alcoholic strength under 80% vol., packaged in containers over 4 liters, and valued not over 69¢ per proof liter. It falls under HTS 2208.40.60.00 as rum and other spirits from sugar-cane, specifically for bulk industrial use like blending in beverage production. The low value per proof liter distinguishes it from higher-end retail rums.

Duty Rate — China → United States

17.5%

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
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

Calculate duties precisely using proof liter formula (alcohol % at 15.56°C adjusted to 100 proof equivalent) as per U.S. notes to avoid under/overpayment

Provide distillation certificates confirming sugar-cane origin and alcoholic strength <80% vol. for CBP verification

Ensure containers exceed 4 liters exactly; smaller ones shift to other subheadings with potentially higher duties