Vodka 40% ABV from Canada
A clear distilled spirit made from fermented grains, typically achieving 40% alcoholic strength by volume, falling under HTS 2208.90.80.20 as a spirituous beverage less than 80% ABV and not otherwise specified. This classification applies to neutral spirits like vodka used for drinking.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide lab certification of alcoholic strength by volume at 20°C and proof calculation per U.S
• Treasury standards to avoid reclassification
• Declare exact proof liters on entry documents; duties scale with proof relative to 100 proof—common pitfall is inaccurate temperature measurement
• Obtain TTB approval for formula and labeling; bulk shipments require gauging reports to prevent penalties