Five O'Clock Vodka 1.75L from Germany
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 — 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
• 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