2203.00.00 - Beer made from malt

This HTS category, 2203.00.00, specifically covers beer that is made from malt. This includes a wide variety of malt beverages commonly referred to as beer, regardless of its alcohol content, origin, or specific brewing process, as long as malt is the primary fermentable ingredient. It encompasses lagers, ales, stouts, porters, and other similar malt-based alcoholic drinks.

Distinguishing this category from its siblings at the broader Chapter 22 level is crucial. While other headings within Chapter 22 might cover non-malt-based fermented beverages (e.g., cider, mead, or certain grape wines), or distilled spirits, this heading is exclusively dedicated to malt-derived beers. It avoids confusion with alcoholic beverages made from different base ingredients or those produced through distillation.

Within this classification, a further subdivision exists based on the volume of the containers. Subcategory 2203.00.00.90 addresses beer packaged in containers holding more than 4 liters. The remaining beer, which falls under the main heading 2203.00.00, is generally understood to be for beer packaged in containers of 4 liters or less. This distinction is important for customs declarations and potential duty rate variations.