Personal Wine Cellar Collection from Canada
450-bottle collection of vintage French and Italian wines from decedent's cellar. These personal effects qualify under 9804.00.85 as beverages owned for personal consumption by U.S. citizen who died abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Obtain TTB permit (TTB F 5120.29); maintain 55°F shipping temperature; provide cellar inventory by vintage; comply with state alcohol import laws