Sugar-Cane Ferment Distillate Bulk from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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