Panama Sugar Cane Neutral Spirits 88% ABV from Germany
Neutral spirits derived from Panamanian sugar cane, distilled to 88% ABV and classified in 2207.20.00, eligible for 9822.09.26 under general note 35 Panama provisions. Triple-distilled for purity in pharmaceutical and cosmetic manufacturing. Meets origin rules for duty-free entry.
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
• Submit laboratory analysis confirming ABV exceeds 80% threshold
• Include Panama distillery certification and bill of lading proving origin
• Declare intended industrial use to Customs to support high-proof classification