California Chardonnay Wine Vintage Reserve from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include winery export certificates and original production records
• Verify no wine excise tax drawback claimed during original exportation
• Provide bottle labels showing consistent US origin markings