Mountain Dew Citrus Soda from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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