Cheap Bulk Cognac Base Blend from Mexico
Low-value brandy-style spirit from cognac region grapes, under 80% ABV and $2.38/L, shipped in 5L+ drums for further blending into finished products. Falls under HTS 2208.90.35.00 as 'other brandy' in bulk over 4L at low valuation.
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
• Obtain TTB import permit specifying bulk blending use; duties calculated per proof liter adjusted for actual strength
• Ensure invoice shows per-liter value explicitly under $2.38 to qualify; audit common for undervaluation claims
• Use food-grade drums compliant with FDA for spirits; test for effervescence or additives to avoid misclassification