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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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