Cheap Bulk Cognac Base Blend from Canada
Low-value brandy-style spirit from cognac region grapes, under 80% ABV and $2.38/L, shipped in 5L+ drums for further blending into finished products. Falls under HTS 2208.90.35.00 as 'other brandy' in bulk over 4L at low valuation.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Obtain TTB import permit specifying bulk blending use; duties calculated per proof liter adjusted for actual strength
• Ensure invoice shows per-liter value explicitly under $2.38 to qualify; audit common for undervaluation claims
• Use food-grade drums compliant with FDA for spirits; test for effervescence or additives to avoid misclassification