Guinness Draught Stout 14.9oz Can from Japan
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 — 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
• 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