Neutral Grain Spirits 45% ABV from Mexico
High-purity distilled spirit from grain mash, 45% ABV, used for blending or rectification, not for direct consumption. Fits HTS 2208.90.75.00 as other spirits under 80% ABV, distinct from high-proof ethyl alcohol headings. Duties per proof liter per U.S. notes.
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
• Provide TTB formula for non-beverage use if applicable to qualify for lower rates
• Gauge alcohol content at 15.56°C for precise proof liter duties as defined in U.S. notes
• Avoid classifying as beverage if for industrial blending to prevent higher spirit duties