The Macallan 18 Year Sherry Oak Scotch 6L from Mexico
Luxury single malt Scotch finished in sherry-seasoned oak casks, rich in dried fruits and spice. Classified in HTS 2208.30.30.60 as Scotch whisky in over 4L containers, undenatured and <80% ABV.
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
• Age statements must match certificate of origin; secure bonded warehouse for duty deferral on bulk spirits
• Common error: misclassifying cask strength (>80% vol) versions