Madeira Malmsey 750ml from Mexico
Madeira Malmsey is a sweet fortified wine from Madeira, Portugal, heated during aging with alcohol added to exceed 17% ABV in typical 750ml bottles. HTS 2204.21.80 covers this as other high-strength grape wine in small containers, not sparkling and without specific subheading. Its unique oxidative process maintains grape wine status.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide lab certification of ABV at 20°C and proof gallons for duty calculation; ensure COLA (Certificate of Label Approval) matches import declaration; pitfall: heat-treated wines may need stability proof to avoid spoilage claims