Whiskey Aging Hogshead from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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