HTS US: 2203.00.00.XX
Description
The HTS Code 2203 specifically addresses all types of beer made from malt. Beer is a fermented beverage produced primarily from malted barley, water, hops, and yeast. This classification includes various packaging forms and container sizes, which are critical for customs valuation and tariff application.
Beer under this heading can be categorized based on the packaging type and container volume, which influence import duty rates and regulatory compliance.
Code Hierarchy
- Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar (Chapters 16-24)
- Chapter 22: Beverages, Spirits and Vinegar
- Heading 2203: Beer made from malt.
- US HTS Code (10-digit):
2203.00.00.XX– The last two digits specify packaging and container size
Detailed Breakdown of Subheadings
The 6-digit HS heading 2203.00 is further subdivided into 8-digit and 10-digit codes that define the packaging and container volume of the malt beer.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 2203.00.00 | Beer made from malt | General category covering all malt beers before packaging specifics. |
| 2203.00.00.30 | In glass containers | Beer bottled in glass containers, commonly used for retail sale and often subject to specific duties and import regulations. |
| 2203.00.00.60 | Other | Including beer in packaging other than glass, such as cans, kegs (excluding those over 4 liters), or plastic bottles. |
| 2203.00.00.90 | In containers each holding over 4 liters | Typically large volume containers such as kegs or barrels exceeding 4 liters, often used for commercial or wholesale distribution. |
What is NOT Classified Here?
To ensure proper classification, note the following exclusions:
- Non-malt beers or malt beverages with added flavors or spirits are classified under other headings in Chapter 22.
- Alcoholic beverages other than beer, such as wine, spirits, and cider, are under separate headings.
- Non-alcoholic malt beverages or malt extracts are classified elsewhere.
Notes
- FDA and TTB Regulations: Importation of beer into the United States requires compliance with the Alcohol and Tobacco Tax and Trade Bureau (TTB) and Food and Drug Administration (FDA) regulations, including labeling, alcohol content, and tax requirements.
- Duty Rates: Duty rates for malt beer under these codes vary depending on packaging, container size, and alcohol content. Many imports benefit from preferential trade agreements affecting tariff rates.
- Container Size Importance: Classification by container size influences duty because larger containers (over 4 liters) are often taxed differently than retail-sized packaging.
Declaration Example
Product: Shipment of malt beer bottled in glass containers.US HTS Code:
2203.00.00.30(Beer made from malt in glass containers)Unit of Quantity: Liter (L)
General Duty Rate: Refer to current USHTS based on alcohol content and trade agreements.
Additional Requirements: TTB import approval, FDA labeling compliance, and state-level permits may apply.
Related HTS Codes
- HTS 2204: Wine of fresh grapes, including fortified wines and grape must.
- HTS 2205: Vermouth and other wine of fresh grapes flavored with plants or aromatic substances.
- HTS 2206: Other fermented beverages (e.g., cider, perry).
- HTS 2207: Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher.
