Bulk Dark Rum in 5-Liter Jeroboam from Germany
A dark rum produced by distilling fermented sugarcane juice, aged in oak barrels for rich flavor, packaged in 5-liter glass containers. Classified under HTS 2208.40.80.00 as rum obtained from fermented sugarcane products, in containers over 4 liters, valued over 69¢ per proof liter (typically 40% ABV). Meets chapter notes for spirits under 80% ABV.
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
• Obtain TTB approval and COLA prior to import; ensure proof determined at 15.56°C per US notes
• Provide lab analysis certifying ABV <80% vol and value >69¢/proof liter to avoid reclassification