Sherry Wine in 3.5L Canteen from Mexico
Spanish Sherry, a fortified wine from fresh grapes with over 14% ABV due to added grape spirits, packed in a 3.5-liter plastic canteen. Classified under HTS 2204.22.40.00 for its high alcohol content, container size (over 2 to 4 liters), and status as non-sparkling grape wine with arrested fermentation.
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
• Submit TTB formula approval if any additives beyond fortification spirits are used
• Ensure container markings confirm net volume over 2 but ≤4 liters
• Common pitfall: mismeasuring bulk containers leading to higher duties