Vodka 40% ABV from Germany
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 — 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
• 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