Patrón Silver Tequila 1.75L from Mexico
Patrón Silver Tequila is a 100% agave tequila with an alcoholic strength by volume less than 80% (typically 40% ABV), classified under HTS 2208.90.55.00 as tequila in containers holding over 4 liters (1.75L bottles are standard but large formats exceed this). It fits as an undenatured spirit not exceeding 80% ABV, specifically tequila.
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 Certificate of Label Approval (COLA) from TTB before importation and ensure formula approval for tequila authenticity
• Verify container size exceeds 4 liters per unit; duties calculated on proof liters—test ABV at 20°C for accuracy