Neutral Grain Spirit 75% ABV from Canada
Rectified spirit from grain at 75% ABV used in beverage production, under HTS 2208.90.80 as other ethyl alcohol <80% vol for spirit blending.
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
• TTB rectifier permit required for processing imported neutral spirits
• Bulk shipments need bonded warehouse approval