WINE in transit! Duties and Declaration U.S. Customs Declaration Form

Hi, I am travelling to Canada from France and have a connection through Denver.

I am brining 3 bottle of wine with me.

I know that I have to go through customs in the US, but do I need to declare the wine since the form CBP 6059B Form stipulates “Visitors–the total value of all articles that will remain in the U.S. including commercial merchandise” ?

My logic is that duty should only be paid in the destination country and since these bottles are not staying in the US, I shouldn’t have to declare them.

You are right that the customs will be accessed only at the final destination and country of stay. However I would declare in the form and explain that your final destination is Canada in case if duty is demanded.