Smirnoff No. 21 Vodka 1.75L from Japan
Smirnoff No. 21 is a triple-distilled vodka from grain at 40% ABV, offered in a 1.75-liter handle bottle suitable for retail. It qualifies for HTS 2208.60.2000 as vodka in <4L containers valued over $2.05/liter based on market pricing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Use bonded carriers for alcohol transport and file ATF Form 5100.27 for importer registration
• Document exact ABV and proof at 20°C for chapter compliance, with lab tests for Customs verification
• Beware of state liquor laws varying import allowances; pre-clear with destination state ABC board