Bulk Cognac in 5-Liter Jerry Can from China
A premium French cognac, distilled from wine and aged in oak barrels, packaged in a 5-liter plastic jerry can for bulk import. Classified under HTS 2208.90.40.00 as brandy (a type of spirit) in containers over 4 liters, valued over $2.38/liter, with alcoholic strength under 80% vol. The large container size and value threshold distinguish it from retail brandy bottles.
Duty Rate — China → United States
20%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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 Certificate of Age and Origin for brandy from producer country to verify authenticity and comply with TTB labeling
• Declare proof accurately via lab analysis at 20°C; duties are proof liter-based, so under-declaration risks penalties
• Use bulk containers compliant with UN hazmat standards for alcohol spirits; avoid retail packaging to prevent reclassification