Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty: > Other, except articles excluded by U.S. note 1(c) of this subchapter > Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Products classified under HTS 9801.00.80.20
American Bourbon Whiskey 12-Year Aged
Premium 12-year aged bourbon whiskey originally exported from the US for aging or blending, now returned. Classified under HTS 9801.00.80.20 as US-origin alcohol from heading 2208 that was previously exported and qualifies for duty-free reimport except for drawback exclusion.
US Craft Gin Small Batch
Artisanal small-batch gin distilled in the United States, exported for international blending or maturation, now returning to US market. Falls under 9801.00.80.20 as qualifying US-origin alcohol from heading 2208 previously exported.
California Chardonnay Wine Vintage Reserve
Premium vintage reserve Chardonnay from California vineyards, exported for foreign bottling or aging, returning to US distribution. Qualifies under 9801.00.80.20 as US-origin wine (heading 2204) previously exported from United States.
Oregon Pinot Noir Premium
High-end Oregon Pinot Noir red wine exported for international blending operations, now reimported to US. Covered by 9801.00.80.20 for US-origin still wine of heading 2204 previously exported.
Texas Straight Rye Whiskey
Authentic Texas straight rye whiskey produced in United States, sent abroad for special barrel finishing, returning for domestic sale. Classifies under 9801.00.80.20 as heading 2208 US alcohol previously exported.
Napa Valley Cabernet Sauvignon
Prestige Napa Valley Cabernet Sauvignon exported for foreign showcase events, returning unsold to US inventory. Qualifies under 9801.00.80.20 as US still wine (2204) previously exported from United States.
American Single Malt Whiskey
Emerging American single malt whiskey category, exported for international maturation, returning to US market. Falls under 9801.00.80.20 provisions for heading 2208 US alcohols previously exported.
Washington State Riesling
Washington State Riesling white wine exported for foreign blending trials, returning as finished US product. Classified 9801.00.80.20 as qualifying heading 2204 US wine previously exported.
Kentucky Sour Mash Bourbon
Traditional Kentucky sour mash bourbon process whiskey, exported for specialty barrel finishing abroad, reimported to US. Covered by 9801.00.80.20 as US heading 2208 alcohol previously exported.
New York State Sparkling Wine
Premium New York State méthode champenoise sparkling wine, exported for international tastings, returning to US. Qualifies under 9801.00.80.20 as US heading 2204 alcohol previously exported.