California Red Table Wine Cabernet Sauvignon from Mexico
A dry red table wine made from Cabernet Sauvignon grapes, fermented to an alcoholic strength by volume not exceeding 14%, packaged in 750ml glass bottles holding 2 liters or less. It falls under HTS 2204.21.50.40 as it is non-organic red wine valued over $1.05 per liter, not sparkling or fortified beyond fermentation arrest.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify alcoholic strength by volume at 20°C does not exceed 14% with lab certification to avoid reclassification to higher duty subheadings
• Provide detailed proof gallon declarations adjusted to 100 proof equivalent for accurate duty assessment on proof liter basis
• Ensure TTB labeling compliance for COLA approval prior to import; common pitfall is mismatched vintage or varietal claims