Vodka Base Neutral Grain Spirit from Mexico
High-proof undenatured ethyl alcohol derived from fermented grain, with 95% ABV, used as the base for distilling premium vodka. Classified under HTS 2207.10.3000 for beverage purposes due to its alcoholic strength over 80% vol and intended use in alcoholic beverage production.
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 certification at 20°C exceeds 80% vol with lab analysis for CBP proof liter calculations
• Provide end-use declaration proving beverage purpose to avoid industrial classification; common pitfall is mislabeling as fuel alcohol
• Ensure TTB formula approval and COLA for any dilution post-import; maintain chain of custody documentation