Texas Straight Rye Whiskey from Japan
Authentic Texas straight rye whiskey produced in United States, sent abroad for special barrel finishing, returning for domestic sale. Classifies under 9801.00.80.20 as heading 2208 US alcohol previously exported.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide distillery certificates verifying US production prior to export
• Document any foreign maturation as not constituting drawback claim
• Ensure CBP Form 7501 properly identifies reimport status