Plantation XO Rum from China
A Caribbean blended rum finished in Cognac casks, combining rums from Barbados, Jamaica, and Trinidad. Falls under HTS 9817.22.05 as rum of subheading 2208.40 per U.S. note 6, eligible for special Chapter 98 treatment for temporary or specific import scenarios.
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
• Document blending origin to confirm 2208.40 status; use CBP Form 7501 correctly for Chapter 98
• Pitfall: overlooking internal revenue tax implications under note restrictions