TTB | Tax and Fee Rates
California ABC - Importing Alcoholic Beverages
http://www.usitc.gov/publications/do...er/1210C22.pdf
Here are the web references. Top is the alcohol taxes collected by the IRS, the bottom is the duty charges, if you scramble thru the document you will find the exact charge. All of these are relatively minor compared to the price of Bundy nowadays. Because you are "importing" them into California for personal use or as a gift, I included what appears to be the controlling California rules on importation. The Customs officer will enforce the state law, as shown on the CBP website, but it doesn't appear to be a problem. California allows 60 liters! Good piss up, that'd be,
My experience over the years is liquor generates sufficient dollars that they do collect the taxes and duty. In the USAF, We had guys bring in cases from Europe and it was never an issue. You will pay both the duty and the US tax. It looks like it might be $20 US for the four bottles, assuming 750ml. Doable and a great gift!
I'm not a lawyer, only play one on Pprune
GF