Kentucky Sour Mash Bourbon from Mexico
Traditional Kentucky sour mash bourbon process whiskey, exported for specialty barrel finishing abroad, reimported to US. Covered by 9801.00.80.20 as US heading 2208 alcohol previously exported.
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
• Include distillery production logs showing sour mash process
• Document barrel types used in foreign finishing operations
• Verify compliance with bourbon labeling standards post-reimport