Five O'Clock Vodka 1.75L

Five O'Clock Vodka is a neutral grain spirit distilled to less than 80% ABV and packaged in 1.75-liter plastic bottles, with a value under $2.05 per liter. It qualifies for HTS 2208.60.1000 as vodka in containers holding not over 4 liters and low-valued for bulk import. This classification applies to undenatured ethyl alcohol used primarily as a spirituous beverage.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.90.01.00Same rate: 17.5%

If flavored or containing added sugar/colorants

Vodka with essences, flavorings, or sweeteners exceeds neutral spirit definition and shifts to other spirituous beverages.

2207.10.30.00Higher: 35% vs 17.5%

If ≥80% ABV undenatured ethyl alcohol

Higher proof ethyl alcohol falls under heading 2207 regardless of vodka labeling.

2208.60.50.00Same rate: 17.5%

If valued over $2.05/liter

Same vodka specs but higher unit value moves to the over-$2.05/L subheading in 2208.60.

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Import Tips & Compliance

Calculate duties on proof liter basis (50% ABV equivalent at 15.56°C); provide lab certification of ABV <80% and value per liter

Ensure containers ≤4L; declare exact volume and retail value to confirm under $2.05/L threshold

Avoid misclassification as rum or gin by submitting distillation records proving neutral vodka profile