Whiskey Aroma Base 35% Alcohol from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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