Vodka 40% ABV from China
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.
Duty Rate — China → United States
20%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• 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)