Vodka 40% ABV from Mexico
A clear distilled spirit made from fermented grains, typically achieving 40% alcoholic strength by volume, falling under HTS 2208.90.80.20 as a spirituous beverage less than 80% ABV and not otherwise specified. This classification applies to neutral spirits like vodka used for drinking.
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
• Provide lab certification of alcoholic strength by volume at 20°C and proof calculation per U.S
• Treasury standards to avoid reclassification
• Declare exact proof liters on entry documents; duties scale with proof relative to 100 proof—common pitfall is inaccurate temperature measurement
• Obtain TTB approval for formula and labeling; bulk shipments require gauging reports to prevent penalties