Most wine in France is not cheaper than USA.

The fed tax on a case of wine is $3.85 as I recall. They calculate the gallons.

I have hauled in much wine from Italy, where it is much less expensive than US. Sometimes 18 bottles for me, and 18 with my wife. We have never paid duty on the wine, even when I brought in merchandise requiring large duty payments.

I use hardside luggage(remember samsonite) and put burgandy paper mache separators on both sides making 2 rows. I line all sides and center of the suitcase with bubble wrap and or towels. I have never lost a bottle. Have lost a handle or two.

US Customs Agents are required to enforce all federal and STATE laws. If you come into a state where it is illegal to bring wine in from outside(MD is one such state, I think), you will have a whole set of problems that I am not familiar with.

Northwest will allow(are required to allow) 2 x 32kg pieces of luggage.