Neutral Grain Spirits 75% ABV from Japan
High-proof rectified spirit from grains at 75% ABV, used in blending or rectification, classified under HTS 2208.90.80.20 as other ethyl alcohol under 80% vol.
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
• Bulk imports require bonded warehouse entry for rectification; declare intended use
• Proof testing at 15.56°C mandatory—75% vol. nears 80% threshold for reclassification
• Documentation must specify 'undenatured' status per heading 2208 scope