French Merlot Red Wine from Germany
A bottle of premium French Merlot red wine purchased during travel in Europe, valued at $50 in the country of acquisition. This qualifies under HTS 9804.00.70 as an alcoholic beverage acquired abroad as an incident of the journey by a returning U.S. resident for personal use, within the $1600 aggregate exemption limit and 5-liter alcohol allowance for adults over 21.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Declare all alcohol on CBP Form 6059B upon arrival; ensure you're 21+ and haven't claimed exemption recently
• Keep receipts showing fair market value under $1600 total
• Limit to personal use only - no commercial intent