Rascal Vodka 1L Plastic Bottle from Germany
Rascal Vodka is an inexpensive neutral spirit at 40% ABV, valued below $2.05/L, and sold in 1-liter plastic jugs for casual consumption. Classified under HTS 2208.60.1000 due to its low value, container size under 4 liters, and vodka characteristics. Ideal for high-volume imports to discount retailers.
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
• Use TTB-approved labels showing ABV, proof, and 'product of' origin; retain supplier invoices proving value ≤$2.05/L
• Plastic bottles must meet FDA food contact standards; test for leachables in alcohol