Vodka 40% ABV from Canada
A clear distilled spirit made from fermented grains or potatoes, with an alcoholic strength by volume of 40%, falling under HTS 2208.90.80 as a spirituous beverage less than 80% ABV and not specified elsewhere in heading 2208. It is undenatured ethyl alcohol used for direct consumption.
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 certificate of origin and lab analysis confirming ABV <80% to avoid reclassification to higher-duty codes