Whiskey 43% ABV from Canada
Blended whiskey from various grains, aged in oak barrels to 43% ABV, imported as 'other' spirits under HTS 2208.90.80 since not fitting specific whiskey, rum, or gin subheadings.
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
• Submit formula to TTB for non-standard whiskeys to obtain COLA prior to importation
• Document aging process and origin to distinguish from Scotch (2208.30) or Bourbon (2301 exemptions)