Whiskey Aging Hogshead from Canada
250-liter ex-bourbon American oak hogshead re-coopered for Scotch whisky maturation, with replacement heads and tightened hoops. Falls under HTS 4416.00.30 as wooden hogsheads, a traditional cooper's product for spirit storage. Prior bourbon charing imparts vanilla flavor notes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide prior cooperage history; used barrels need condition reports to justify declared value
• TTB import permit required if for U.S. spirit production; declare previous contents
• Watch moisture content—below 12% may trigger lumber classification under 4407/4418