High-Alcohol Rum Essence Concentrate from Germany
This preparation is a mixture of odoriferous substances with over 50% alcohol by weight, designed as a raw material for the food and drink industries. It requires only the addition of ethyl alcohol or water to produce rum suitable for human consumption, classifying it under HTS 3302.10.5000 due to its high alcohol content and beverage production purpose.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify alcohol content via lab testing to confirm over 50% by weight for proper classification under 3302.10.5000
• Obtain FDA prior notice and ensure compliance with food additive regulations for beverage essences
• Avoid misclassification as finished beverages (2208) by documenting it requires dilution for consumption