Panamanian Distilled Rum 92% ABV Industrial Grade from Japan
High-proof rum distillate from Panama classified under 2207.20.00 as distilled spirits over 80% ABV, qualifying for HTS 9822.09.26 treatment as Panama-origin goods per general note 35. Used in flavor extraction and industrial blending applications. Not suitable for direct beverage consumption.
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
• Provide production records proving >80% ABV distillation in Panama territory
• Include commercial invoice specifying industrial end-use to avoid beverage classification
• Maintain general note 35 origin documentation for preferential tariff treatment