Panamanian Distilled Rum 92% ABV Industrial Grade from Mexico
High-proof rum distillate from Panama classified under 2207.20.00 as distilled spirits over 80% ABV, qualifying for HTS 9822.09.26 treatment as Panama-origin goods per general note 35. Used in flavor extraction and industrial blending applications. Not suitable for direct beverage consumption.
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 production records proving >80% ABV distillation in Panama territory
• Include commercial invoice specifying industrial end-use to avoid beverage classification
• Maintain general note 35 origin documentation for preferential tariff treatment