Whiskey 43% ABV from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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)