2203.00.00.90 - In containers each holding over 4 liters 🖩
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, 2203.00.00.90, specifically covers beer brewed from malt that is packaged in containers with a capacity exceeding four liters. This includes various types of beer, such as ales, lagers, stouts, and porters, when presented in large format packaging. The key defining characteristic for inclusion in this category is the volume of the individual container.
This category is distinct from its sibling, HTS 2203.00.00.80, which covers the identical product, beer brewed from malt, but solely when it is packaged in containers holding four liters or less. Therefore, the sole criterion for differentiating between these two classifications is the volume of the packaging.
As this is a leaf node within the HTS structure, there are no further subcategories. All beer made from malt, when presented in containers holding over 4 liters, will fall under this specific classification. This ensures a clear and unambiguous categorization for large-format beer shipments.