Sugar-Cane Ferment Distillate Bulk from China
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 — 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
• 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