Tequila 38% ABV from Japan
Blue agave-based spirit at 38% ABV, falling into HTS 2208.90.80.20 as other spirits not qualifying as specific types like whiskey or brandy.
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
• Include CRT certificate for 100% agave tequila to support 'other spirits' status vs. mixtures
• Accurate ABV testing critical—tequila often near 40%, affecting proof liter calculations
• Avoid common pitfall of incomplete TTB COLA applications delaying release