Bulk Cane Spirit for Industrial Blending from Japan

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 — Japan → 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 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