Vodka Base Syrup Concentrate from Mexico
A high-alcohol syrup concentrate containing over 50% alcohol by weight, primarily neutral spirits flavored with subtle fruit essences, used by beverage manufacturers to produce flavored vodkas. It falls under HTS 2106.90.18.00 as a compound alcoholic preparation for beverage production, not classified as distilled spirits in Chapter 22 due to its syrupy additive composition.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify alcohol content certification from supplier to confirm >50% by weight for proper classification under 2106.90.18.00
• Include end-use statement specifying beverage manufacturing to prevent reclassification as retail spirits under Chapter 22
• Watch for TTB labeling requirements even on imports for further processing; common pitfall is incomplete proof-of-use documentation