Vodka 40% ABV from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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)