California Chardonnay Wine Vintage Reserve from Japan
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 — 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
• 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