Five O'Clock Vodka 1.75L from China
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.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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