Rum High Proof Pot Still Spirit from Mexico
Pot-distilled molasses spirit at 85% ABV, used as base for premium overproof rums. Classified in 2207.10.3000 for its undenatured state over 80% vol and beverage production purpose.
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
• Label clearly as 'for beverage use only' with ABV certification; misclassification to fuel often occurs
• Prepare for volumetric proof adjustments; import at stable 20°C to match chapter note standards
• Use FDA prior notice for food-grade alcohol; common issue is missing distillation origin docs