2203.00.00.30 - In glass containers 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | liters |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 13.2¢/liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2203.00.00.30, specifically covers beer made from malt that is packaged in glass containers. These containers are characterized by their individual capacity of not exceeding 4 liters. This encompasses a wide variety of glass packaging formats, such as bottles and growlers, commonly used for retail sale and consumption of beer.
This category is distinguished from its sibling, 2203.00.00.60 ("Other"), which would encompass beer made from malt in any other type of packaging not specifically defined here. For instance, beer packaged in cans, plastic bottles, or kegs larger than 4 liters would fall under the "Other" classification. Therefore, the defining criterion for this specific subcategory is the material and size of the primary retail or individual consumption container.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this HTS code is therefore determined by the presence of beer made from malt presented in glass containers each holding no more than 4 liters.