Sake and Japanese Spirits Imports

Sake imports classify under HTS 2206.00 (rice wine, fermented). Japanese spirits (shochu, whisky) under HTS 2208. Subject to FET. TTB COLA required. USJTA may provide preferential treatment for Japanese-origin products.

This guide covers U.S. import tariff and compliance for sake and Japanese spirits.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Sake HTS 2206.00. Shochu HTS 2208.90. Japanese whisky HTS 2208.30.

Tariff stack and rates

Base ~3 cents/liter (sake) or ~13.5%/

Base ~3 cents/liter (sake) or ~13.5%/$1.71 per liter (Japanese whisky) + FET + .71 per liter (Japanese whisky) + FET + Section 122 + USJTA preference where applicable.

Country of origin considerations

Japan dominant. Some Korean sake-style products under separate HTS.

Regulatory overlay

TTB COLA. State alcohol distribution. Premium sake (Daiginjo, Junmai) may qualify for specific labeling.

Mitigation opportunities

USJTA preference for Japanese-origin. Premium positioning supports First Sale.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.