Sierra Nevada Pale Ale 12oz Can from China
A hoppy American pale ale brewed from malted barley with an ABV around 5.6%, packaged in a 12oz aluminum can holding less than 4 liters. It falls under HTS 2203.00.00.60 as beer made from malt in small containers, classified as 'other' non-specified varieties. This craft beer exemplifies typical malt-based brewing processes.
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
• Verify ABV exceeds 0.5% vol per Chapter notes to confirm classification in 2203, not 2202 non-alcoholic beverages
• Calculate duties on proof liter basis if applicable; provide lab analysis for alcohol strength at 20°C
• Ensure TTB labeling compliance for imported beer; common pitfall is mismatched container declarations over 4L