Single Malt Scotch Whisky from Mexico
A premium whisky distilled from malted barley in Scotland, aged in oak casks, with an alcoholic strength typically between 40-50% ABV, falling under 2208.30.60 as 'other' whiskies not specified as Bourbon or blended. This classification applies to single malts which are undenatured ethyl alcohol under 80% vol. in the spirits category.
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; miscalculation leads to penalties
• Include Certificate of Age and Origin for Scotch to qualify for any preferential treatment and avoid disputes
• Label bottles with accurate ABV and ensure TTB formula approval prior to import to prevent FDA holds