Bulk Cognac in 5-Liter Jerry Can from Germany
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 — 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
• 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