Tequila 38% ABV from Mexico
Blue agave-based spirit at 38% ABV, falling into HTS 2208.90.80.20 as other spirits not qualifying as specific types like whiskey or brandy.
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
• Include CRT certificate for 100% agave tequila to support 'other spirits' status vs. mixtures
• Accurate ABV testing critical—tequila often near 40%, affecting proof liter calculations
• Avoid common pitfall of incomplete TTB COLA applications delaying release