2203.00.00.60 - Other 🖩
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 subheading, 2203.00.00.60, specifically covers beer brewed from malt that is packaged in containers, each holding a volume greater than 4 liters. This classification is intended for bulk packaging of beer, such as kegs or larger format bottles and containers, intended for commercial distribution or consumption in larger quantities than individual servings.
Distinction from its sibling category, 2203.00.00.30, lies solely in the container size. While the sibling category addresses beer in glass containers of 4 liters or less, this subheading pertains to containers exceeding that 4-liter threshold. The material of the container, beyond this size limitation, is not a determining factor for this particular subheading.
As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories. Classification within this subheading is definitive for beer meeting the defined criteria of being brewed from malt and packaged in containers exceeding 4 liters. Examples would include standard beer kegs used in bars and restaurants, as well as large format bottles or growlers exceeding the 4-liter limit.