Mountain Dew Aluminum Can from China
Mountain Dew is a citrus-flavored carbonated soft drink with added sugar, caffeine, and artificial flavors, producing effervescence via dissolved CO2. It qualifies for HTS 2202.10.0045 as 'other' carbonated soft drinks in aluminum containers, excluding fruit juices, with alcoholic strength well below 0.5% vol.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label for caffeine content per FDA rules and test for carbonation pressure at 20°C; use proper temperature-controlled shipping
• Avoid pitfall of classifying energy drink variants under 2106 if marketed differently