Soju 20% ABV from Germany
Korean distilled rice or grain spirit at 20% ABV, classified as other spirituous beverages under HTS 2208.90.80.20 due to low strength.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Lower ABV means proportionally lower proof duties—accurate vol.% testing essential
• Distinguish from rice wine (sake) via distillation proof
• TTB may require 'distilled spirit' labeling vs. 'liqueur'