Macallan 18 Year Sherry Oak 1L from Canada
1-liter bottle of aged single malt Scotch whisky at exemption limit, brought by Scottish tourist. Qualifies for duty-free entry under HTS 9804.00.25 nonresident personal alcohol provision. Sealed for personal consumption.
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
• High-value bottles may trigger secondary inspection; perfect seal required; combine with tobacco declaration; state reciprocity laws apply