American Bourbon Whiskey 12-Year Aged from China
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.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide proof of prior US exportation via shipping documents and export declarations
• Ensure no drawback was claimed on original export to avoid exclusion under US note 1(b)
• Maintain production records showing product originated in US before exportation