Plum Slivovitz Rakija from China

Plum Slivovitz Rakija is a traditional fruit brandy distilled from fermented plums, originating from Eastern Europe, with an alcoholic strength typically between 40-50% ABV, well under 80% vol. It falls under HTS 2208.90.1500 as Slivovitz valued over $3.43/liter, classified as a type of brandy made specifically from plums.

Duty Rate — China → United States

17.5%

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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Import Tips

Obtain a Certificate of Label Approval (COLA) from TTB prior to importation and ensure all labeling meets FDA and TTB standards for alcohol content and origin

Provide laboratory analysis confirming alcoholic strength by volume <80% and proof for duty calculation; duties are assessed per proof liter

Verify valuation exceeds $3.43/liter with commercial invoices to avoid reclassification; common pitfall is undervaluation leading to audits