Grappa 40% ABV from Japan
Italian pomace brandy from fermented grape skins, distilled to 40% ABV, unaged in bottles. Lacks brandy subheading specificity, thus 'other spirits' in HTS 2208.90.75.00 with proof liter duties.
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
• Submit TTB formula showing pomace origin to distinguish from grape brandy
• Declare as <80% vol; use 60°F gauging for proof calculations