Vodka 40% ABV

A clear distilled spirit made from fermented grains or potatoes, with an alcoholic strength by volume of 40 percent, bottled for retail consumption. This falls under HTS 2208.90.75.00 as a spirit other than whiskey, rum, gin, or vodka explicitly listed elsewhere, though commonly classified here for general unflavored vodka under 'other spirits'. Duty is assessed on a proof liter basis per U.S. notes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2208.60Lower: 10% vs 17.5%

If explicitly flavored or described as vodka

Vodka has a specific subheading 2208.60; use if product meets U.S. definition as neutral spirit without color or aroma.

2208.90.10Same rate: 17.5%

If alcoholic strength exceeds 80% vol but less than 95.6%

Higher proof undenatured ethyl alcohol shifts to 2208.90.10 for spirits over 80% ABV.

2209.00.00Higher: 35% vs 17.5%

If processed into vinegar with 4% acetic acid standard

Spirit vinegar falls under heading 2209, not spirits, per chapter notes.

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Import Tips & Compliance

Obtain a federal permit from TTB for importing spirits and submit formula approval prior to shipment

Declare alcoholic strength by volume at 20°C accurately; duties calculated on proof liters (50% alcohol equivalent)