American Bulk Brandy in 5-Gallon Cask from China
California-produced grape brandy in 20-liter (5-gallon) oak cask for aging or blending. Classified in HTS 2208.90.40.00 for brandy >4L containers valued >$2.38/L, <80% ABV. Bulk format for craft distillers.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Leverage Foreign Trade Zones for manipulation/processing to defer duties on high-value spirits
• Ensure cask liners prevent leakage; CBP inspects for integrity in alcohol shipments
• Document aging process; unaged 'white' brandy might classify differently if <80% vol