Patrón Silver Tequila from Japan
Patrón Silver is a 100% agave tequila with an alcoholic strength by volume less than 80% (typically 40% ABV), classified under HTS 2208.90.5000 as tequila in containers holding not over 4 liters, such as 750ml bottles. It fits as an undenatured spirit distinct from rum, gin, or vodka.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Obtain TTB Certificate of Label Approval (COLA) before import; provide proof strength certification at 20°C for duty calculation on proof liter basis
• Common pitfall: misclassifying as mescal if not 100% agave