Tequila 38% ABV from Japan
A spirit distilled from fermented blue agave plant, aged or unaged, with 38% ABV, presented in consumer bottles. Classified in HTS 2208.90.75.00 as 'other spirits' since tequila lacks a dedicated subheading like whiskey or rum. Proof liter duty applies based on U.S. notes for spirits.
Duty Rate — Japan → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Secure TTB Certificate of Label Approval (COLA) and ensure tequila meets 100% agave standards for compliance
• Ship with laboratory analysis certificate verifying ABV <80% vol at 20°C for correct proof liter calculation