Whiskey Aroma Base 35% Alcohol from China
An alcoholic solution of odoriferous whiskey flavor compounds at 35% alcohol by weight, used in distilleries. Dilution with ethyl alcohol or water yields consumer-ready whiskey beverages. Falls under HTS 3302.10.4000 as a beverage manufacturing preparation with specified alcohol range.
Duty Rate — China → United States
21.9%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include lab analysis reports proving alcohol percentage to prevent reclassification during customs exam
• Comply with TTB labeling if for US beverage production; ensure not pre-diluted beyond concentrate stage
• Watch for common pitfall of declaring as 'flavoring' without specifying beverage end-use, risking Chapter 21 shift