Mountain Dew Citrus Soda from China
Mountain Dew is a highly caffeinated, citrus-flavored carbonated soft drink containing carbonated water, sugar, citric acid, orange juice concentrate (minor), and artificial flavors. It qualifies for HTS 2202.10.0055 as an 'other' sweetened, flavored carbonated beverage not primarily fruit juice. Low alcohol content ensures non-alcoholic status per chapter notes.
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
• Submit detailed formulation sheets to confirm <20% juice content avoiding 2009; test for CO2 levels
• Beware of caffeine labeling requirements under FDA; common error is undervaluing proof gallons if misclassified