American Single Malt Whiskey from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%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
Import Tips
• Submit TTB export permits and CBP export summaries as proof
• Ensure product meets current single malt whiskey definitions
• Document maturation conditions to verify minimal foreign processing