Tequila and Mezcal Imports

Tequila and mezcal imports classify under HTS 2208.90 (other spirits). Both Mexican-origin DO-protected – USMCA-qualifying, exempt from Section 122. Subject to FET. TTB COLA required. CRT (Consejo Regulador del Tequila) certification for tequila.

This guide covers U.S. import tariff and compliance for tequila and mezcal.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Tequila HTS 2208.90. Mezcal HTS 2208.90. Specific subheadings by container size.

Tariff stack and rates

Base $1.34/proof gallon + FET ($13.50/proof gallon) + Section 122 EXEMPT (USMCA-qualifying DO products).

Country of origin considerations

Mexico exclusively for genuine tequila and mezcal (DO protection).

Regulatory overlay

TTB COLA. CRT certification (tequila). CRM Council (mezcal). State alcohol distribution.

Mitigation opportunities

USMCA qualification standard. CRT/CRM certification supports authenticity.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.