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
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• TTB rectifier permit required for processing imported neutral spirits
• Bulk shipments need bonded warehouse approval