Guinness Draught Stout 440ml Glass Bottle (Widget) from Canada
Guinness Draught is an Irish dry stout made from malt, roasted barley, and containing a nitrogen widget for creamy head, at 4.2% ABV. The 440ml glass bottles hold under 4 liters, classifying under HTS 2203.00.00.30 for glass-contained malt beer. Widget technology simulates draught pour in bottles.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document widget as integral to beer packaging, not separate part, to stay in 2203; FDA registration for widget material
• Ensure COLA reflects nitrogen content accurately