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Vodka Flavor Base Solution from Japan

An alcoholic solution exceeding 50% alcohol by weight, composed of odoriferous substances used in vodka production. It serves as an industrial raw material, needing only ethyl alcohol or water to become consumer-ready vodka, fitting HTS 3302.10.5000 criteria.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Import Tips

Include certificates of analysis proving alcohol percentage and odoriferous substance composition

Label as 'not for direct consumption' to prevent reclassification as a beverage under Chapter 22

Check TTB approvals if intended for U.S. beverage manufacturing to avoid regulatory pitfalls