Miller64 Non-Alcoholic Beer from Germany
Miller64 non-alcoholic beer brewed in U.S. facilities, exported for specialized foreign packaging, and returned for domestic distribution. Qualifies for HTS 9801.00.80.10 as returned U.S. goods (ex-2202.91.00) processed abroad, subject to Chapter 98 reimportation rules excluding drawback/export tax benefits.
Duty Rate — Germany → United States
10%
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
Import Tips
• Maintain 5-year record retention for CBP audits proving U.S. manufacture and foreign processing timeline
• Declare processing costs separately; only foreign value increment is potentially dutiable
• Coordinate with foreign processor for CBP-compliant commercial documents before reimport