Personal Wine Cellar Collection from Japan
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 — 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
• Obtain TTB permit (TTB F 5120.29); maintain 55°F shipping temperature; provide cellar inventory by vintage; comply with state alcohol import laws