Pepsi Cola Aluminum Can from Germany
Pepsi Cola is a popular carbonated cola beverage sweetened with sugar or HFCS and flavored with cola nut extract and other essences. Classified under HTS 2202.10.0045 due to its carbonation (CO2 pressure), non-alcoholic nature, and packaging in aluminum cans holding typically 12 oz. It contains added sweetening matter as per chapter notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide certificates of analysis for sugar content and CO2 levels to avoid reclassification; ensure child-resistant features if applicable for cans
• Pitfall: incorrect declaration of container material leading to wrong subheading