税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2016-007980

active

&&Goose Island Beer flavors Halia, Juliet, Lolita and Madame Rose are fermented beverages composed of water, malted barley, fruit, yeast, hops and other ingredients. They all have an alcoholic strength by volume 7.1% vol. These beers will be imported in 56 liter kegs.

HS 归类

2203.00.00.39

CBSA 推理

&&Heading 22.03 covers beer made from malt. Beer is an alcoholic beverage obtained by fermenting a liquor (wort) prepared from malted barley or wheat, water and (usually) hops. Certain quantities of non-malted cereals (e.g., maize (corn) or rice) may also be used for the preparation of the liquor (wort). The addition of hops imparts a bitter and aromatic flavour and improves the keeping qualities. Flavouring substances can be added during fermentation. These products meet the terms of tariff item 2203.00.00 and are classified as beer made from malt.

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