Johnnie Walker Blue Label 1L from Canada
1-liter gift bottle of premium blended Scotch whisky at exact exemption limit. Carried by Scottish executive for personal consumption under HTS 9804.00.25 nonresident provision. Luxury presentation packaging.
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
• Gift packaging OK if sealed; high retail value may trigger inspection; single bottle rule strict; airline liquid restrictions apply