Johnnie Walker Black Label Scotch Whisky from Mexico
A blended Scotch whisky from Scotland, aged for at least 12 years, with an alcoholic strength typically around 40% ABV, falling under HTS 2208.30.30 as it qualifies as Scotch whisky. Produced in compliance with Scotch Whisky Regulations, it is imported as a single malt or blended spirit distinct from Irish varieties.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify proof content via lab testing at 15.56°C as duties are assessed per proof liter; ensure certificate of origin confirms Scottish production
• Provide TTB formula approval and COLA prior to import; common pitfall is mislabeling age statements leading to reclassification
• Declare exact ABV and volume accurately to avoid penalties; use bonded warehouse for high-duty spirits