Kentucky Sour Mash Bourbon from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include distillery production logs showing sour mash process
• Document barrel types used in foreign finishing operations
• Verify compliance with bourbon labeling standards post-reimport