In ruling NY N315004 (October 13, 2020), Customs and Border Protection (CBP) discussed the classification of hard seltzer, identified as “White Claw Hard Seltzer.” The subject merchandise is provided in five different flavors (Lime, Raspberry, Ruby Grapefruit, Black Cherry and Mango) with the brand name “White Claw Hard Seltzer.” The products are composed of Beer Base (15%-17%), Natural Flavors (2%-3%), Water (81%-82%) and trace amounts of Juice Concentrate, Cane Sugar, Citric Acid and Sodium Citrate. The beer base is composed of Sugar (51%), Yeast & Nutrients (less than 4%), Water and trace amounts of Malted Gluten-Free Grains. The hard seltzer has an alcohol by volume content of 5 percent. Each flavor of the bulk finished product is packaged in 12-ounce, approximately 0.35 L, and 19.2-ounce, approximately 0.57 L, aluminum beverage cans.
The applicable subheading for the Hard Seltzer will be 2203.00.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beer made from malt: In containers each holding not over 4 liters:: Other The duty rate will be Free.