Dominican Rum 750ml Bottle from Japan
A premium dark rum aged 12 years from the Dominican Republic, purchased during vacation travel. This qualifies under HTS 9804.00.72 as one of the allowed 1 liter of alcoholic beverages for adults 21+ returning from a beneficiary country, included in the $800 personal exemption.
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
• Present bottle unopened with commercial label intact; declare alcohol separately on customs form; ensure purchaser is 21+ and it's within 1L (2L if 1L from beneficiary) limit