Sierra Nevada Pale Ale 12oz Can from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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