need to solve 2 sales tax problem

Hello,

I've been unsuccessfully trying to sort this out:

Some items have sales tax of 6.5% and some 7%
Need to figure out how to subtotal the combination of tax on invoice.

Example:

   A           B         C
1  AIR         $2.00     X
2  EARTH       $2.00     X
3  WIND        $2.00     Y

=SUMIF(C3:C232,"X",Sheet2!I11:I47)*0.065+SUMIF(C3:C232,"Y",Sheet2!I11:I47)*0.07

The tax subtotal result should be $0.40, but i get $0.82

Thank you.