Guinness Draught Stout 440ml Glass Bottle (Widget) from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, 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