Beer made from malt
3 declarable lines
Heading 2203 covers beer made from malt. It is split first by container size: containers holding not over 4 liters and containers holding over 4 liters. The not-over-4-liter group is split again between glass containers and other containers.
Products in this heading
- Lager beer in 12 ounce glass bottles
- Ale in 16 ounce cans
- Stout in 22 ounce glass bottles
- Pilsner in 1 liter glass bottles
- Craft IPA in 12 ounce cans
- Beer in 5 liter mini-kegs
- Malt beer in 30 liter kegs
How to choose the right subheading
- Confirm the product is beer made from malt.
- Measure the container volume: not over 4 liters or over 4 liters.
- For volumes not over 4 liters, check whether the container is glass.
- For volumes over 4 liters, use the over-4-liter line regardless of container material.
Often confused with
- Heading 2202Nonalcoholic beer
It is a non-alcoholic beverage, not beer made from malt.
- Heading 2206Cider, perry, mead or sake
These are other fermented beverages, not beer made from malt.
- Heading 2204Grape wine and fortified wine
Wine of fresh grapes is classified outside heading 2203.
- Heading 2208Whiskey, vodka and liqueurs
Spirits and spirituous beverages go in heading 2208.
- Heading 2209Vinegar
Vinegar and vinegar substitutes are classified outside heading 2203.
Frequently asked questions
What is the HTS code for beer in glass bottles holding 4 liters or less?
Use 2203.00.00.30 for beer in glass containers each holding not over 4 liters. The general (MFN) rate is Free.
What is the duty on canned beer in containers holding 4 liters or less?
Canned beer in containers each holding not over 4 liters is classified under 2203.00.00.60. The general (MFN) rate is Free.
How do I classify beer in a keg holding more than 4 liters?
Beer in containers each holding over 4 liters is classified under 2203.00.00.90. The general (MFN) rate is Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.