Cheap Bulk Cognac Base Blend from China
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 — 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 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