Macallan 18 Year Sherry Oak 1L from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• High-value bottles may trigger secondary inspection; perfect seal required; combine with tobacco declaration; state reciprocity laws apply