Sugar-Cane Ferment Distillate Bulk from Canada
Distillate from fermented sugar-cane products, <80% ABV, in large >4L containers, low value <69¢/proof liter. Classified in HTS 2208.40.60.00 for inexpensive bulk rum/spirit imports used in manufacturing or as base for flavored spirits.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test and document CO2 content if effervescent to avoid wine heading confusion per U.S. notes
• Use bonded warehouses for duty deferral if re-exporting or processing