Courvoisier VS Cognac from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use bonded warehouse entry for deferred duty payment on high-value spirits
• Ensure glass bottle compliance with FDA food contact standards