Napa Valley Cabernet Sauvignon from Mexico
Prestige Napa Valley Cabernet Sauvignon exported for foreign showcase events, returning unsold to US inventory. Qualifies under 9801.00.80.20 as US still wine (2204) previously exported from United States.
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 event contracts showing temporary export for exhibition
• Maintain temperature-controlled shipping records for wine integrity
• Verify no foreign internal revenue tax refunds claimed abroad