Distilled liquors are produced by distilling fermented grain, cane, agave, or other non-grape bases (or grape bases distilled to higher proofs than brandy standards allow), and each spirit type must conform to TTB standards of identity. The distinction matters for tariff classification, as wines and brandies fall under separate HTS chapters from whiskey, rum, gin, and vodka.

Yes — various distilled liquor categories have been subject to Section 301 tariffs or retaliatory measures depending on origin and product type. Importers should verify current tariff treatment with a licensed customs broker, as applicability and rates have shifted with ongoing trade negotiations.