Baileys Irish Cream Liqueur from Canada
Baileys Irish Cream is a creamy liqueur combining Irish whiskey, cream, cocoa, and vanilla at about 17% ABV. Classified under HTS 2208.70.0030 for liqueurs in 750ml or 1L bottles ≤4L capacity. Its spirituous base with sweet dairy flavoring fits the cordial definition per chapter notes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Dairy-based liqueurs require additional FDA prior notice and may need refrigeration declarations; verify cream content
• Submit TTB formula and process data early; pitfall is rejection due to undeclared stabilizers or emulsifiers
• Use precise ABV testing at 20°C per chapter notes to compute proof gallons accurately for duty