Guinness Draught Stout 14.9oz Can from China
Nitrogenated Irish dry stout from malted barley with creamy texture, ABV 4.2%, in a 14.9oz widget can under 4L. Classified under HTS 2203.00.00.60 as 'other' malt beer in small containers, distinct from specified stout subheadings by packaging. Iconic for its roasted malt flavor profile.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Submit Certificate of Label Approval (COLA) from TTB prior to entry; missing docs delay clearance
• Declare exact container volume; oversize cans risk reclassification to higher-duty bulk headings
• Test for effervescence per US notes if borderline sparkling; malt beer typically non-carbonated beyond norms