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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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