Polish Śliwowica 7L Jerry Can from Japan
Polish śliwowica, equivalent to slivovitz, double-distilled plums at 45% ABV, $2.90/L. Fits HTS 2208.90.14.00 for undervalued slivovitz-style brandy in 7L plastic jerry cans over 4L. Ensures proper spirit classification per chapter notes.
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
• Validate value per liter excluding container cost; use densitometer for proof at 15.56°C
• Ensure jerry cans are UN-approved for hazardous goods
• Prepare for potential TTB lab analysis on entry