Soju 20% ABV from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 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'