Courvoisier VS Cognac from Canada
Courvoisier VS is a blended cognac brandy with floral and fruity notes, distilled from Ugni Blanc grapes and aged in Limousin oak. Packaged in 1-liter bottles (under 4L) at 40% ABV, retail value exceeds $3.43/liter. HTS 2208.90.3000 applies to this high-value 'other brandy'.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Use bonded warehouse entry for deferred duty payment on high-value spirits
• Ensure glass bottle compliance with FDA food contact standards