Sugar containing Iced Tea
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2106909973 | 16.4% | CN | US | 官方文档 |
| 2202100055 | 0.0% | CN | US | 官方文档 |
| 2202100075 | 0.0% | CN | US | 官方文档 |
| 2106909972 | 16.4% | CN | US | 官方文档 |
| 2202100055 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🍵 Sugar-Containing Iced Tea
🌐 HS Code & Tariff Guide | 2026 Updated Customs Classification | Professional Import Strategy
📌 One-Stop Reference for Sugar-Containing Iced Tea – Accurate HS Code, Tax Breakdown & Clearance Tips
📦 一、Product Definition & Classification: What Exactly Is "Sugar-Containing Iced Tea"?
Sugar-containing iced tea is a non-alcoholic, sweetened beverage made by blending tea (black, green, or herbal) with added sugar, typically served cold. It may include flavorings, citric acid, or natural extracts, but does not contain alcohol or high-intensity artificial sweeteners.
In international trade, it is classified under non-carbonated, non-fruit juice, sweetened non-alcoholic beverages.
⚠️ Key Classification Clue:
- Contains added sugar → qualifies as "sweetened beverage"
- Not a juice → excluded from fruit juice categories
- Non-alcoholic & non-carbonated → ruled out from carbonated drink tariffs
- No intense sweeteners (e.g., aspartame, sucralose) → not subject to sweetener-specific rules
📊 二、HS Code Classification Summary (2026 Updated Tariff Table)
| HS Code | Product Description | Tax Type | Total Tax Rate | Key Features |
|---|---|---|---|---|
2106.90.99.72 |
Other food preparations, containing sugar, used as beverage base | 16.4% | 16.4% | Sugar-based, non-alcoholic, non-carbonated |
2202.10.00.55 |
Non-alcoholic beverages, containing added sugar, not from fruit juice | 0.2¢/liter + 35.0% |
0.2¢/liter + 35.0% | Per-liter + ad valorem, high tariff |
2106.90.99.73 |
Other food preparations, sugar-containing, used in beverage manufacturing | 16.4% | 16.4% | Similar to 2106.90.99.72 |
2202.10.00.75 |
Non-alcoholic beverages, sweetened, non-carbonated, non-juice | 0.2¢/liter + 35.0% |
0.2¢/liter + 35.0% | Most common for iced tea |
2202.10.00.75 |
Non-alcoholic beverages, sweetened, non-carbonated, non-juice | 0.2¢/liter + 35.0% |
0.2¢/liter + 35.0% | Same as above, repeated for emphasis |
✅ Note:
-2106.90.99.72and2106.90.99.73are food preparation codes – used when the product is a concentrate or mix for making tea.
-2202.10.00.55and2202.10.00.75are finished beverage codes – used when the product is ready-to-drink (RTD).
💰 三、2026 Tariff Breakdown (Detailed Tax Clause Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with ongoing tariff enforcement)
🎯 1. 2106.90.99.72 — Sugar-Containing Beverage Base (Concentrate/Mix)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 6.4% | Standard ad valorem tariff for food preparations |
| Additional Duty (Section 301) | 0.0% | Not subject to USITC 301 tariffs (no "China-specific" add-on) |
| Section 122 Tariff | 10.0% | Under U.S. International Emergency Economic Powers Act (IEEPA) |
| Total Tax | 16.4% | 6.4% + 10% = 16.4% |
| Tax Calculation | CIF × 16.4% | Based on value, no per-liter charge |
| De Minimis Exemption | ❌ Not available | No de minimis relief under IEEPA |
| Legal Basis | IEEPA:9903.01.24 → IEEPA:9903.01.25 → 2106.90.99.72 |
📌 Key Insight:
- This code applies to tea mixes, concentrates, or syrups used to make iced tea at point of sale (e.g., restaurants, cafes).
- No per-liter fee, but 10% IEEPA tariff applies due to China origin.
🎯 2. 2202.10.00.55 — Ready-to-Drink Sweetened Non-Alcoholic Beverage (Non-Juice)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.2¢/liter | Per-liter fixed charge (e.g., $0.20 per liter) |
| Additional Duty (Section 301) | 25.0% | From USITC Footnote 9903.88.01 (China-specific tariff) |
| Section 122 Tariff | 10.0% | IEEPA tariff on China-origin goods |
| Total Tax | 0.2¢/liter + 35.0% | 25% + 10% = 35% ad valorem + per-liter fee |
| Tax Calculation | (CIF × 35%) + (0.2¢ × liters) | High cost for large volumes |
| De Minimis Exemption | ❌ Not available | IEEPA + 301 tariffs override de minimis |
| Legal Basis | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9903.88.01 → 2202.10.00.55 |
📌 Critical Note:
- This is the most common code for ready-to-drink iced tea (e.g., bottled, canned, carton).
- Double penalty: 25% USITC + 10% IEEPA = 35% ad valorem, plus 0.2¢/liter.
- Example: 100 liters of iced tea → $20 (per-liter) + $350 (35% of $1,000 CIF) = $370 total tax!
🎯 3. 2106.90.99.73 — Sugar-Containing Food Preparation for Beverage Use
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 6.4% | Standard for food preparations |
| Additional Duty (Section 301) | 0.0% | Not targeted under 301 |
| Section 122 Tariff | 10.0% | IEEPA applies due to China origin |
| Total Tax | 16.4% | 6.4% + 10% |
| Tax Calculation | CIF × 16.4% | No per-liter fee |
| De Minimis Exemption | ❌ Not available | |
| Legal Basis | IEEPA:9903.01.24 → IEEPA:9903.01.25 → 2106.90.99.73 |
📌 Use Case:
- Tea concentrate, syrup, or powder used to mix with water at retail or restaurant.
- Not ready-to-drink → not subject to per-liter charge.
🎯 4. 2202.10.00.75 — Sweetened Non-Alcoholic Beverage (Non-Carbonated, Non-Juice)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.2¢/liter | Fixed per-liter charge |
| Additional Duty (Section 301) | 25.0% | USITC 301 tariff on China-origin goods |
| Section 122 Tariff | 10.0% | IEEPA tariff |
| Total Tax | 0.2¢/liter + 35.0% | Same as 2202.10.00.55 |
| Tax Calculation | (CIF × 35%) + (0.2¢ × liters) | Same as above |
| De Minimis Exemption | ❌ Not available | |
| Legal Basis | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9903.88.01 → 2202.10.00.75 |
📌 Why Two Codes?
-2202.10.00.55and2202.10.00.75are functionally identical for iced tea.
- The difference is administrative – both apply the same tariff.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Ready-to-Drink Iced Tea, Sugar-Containing, Non-Alcoholic" |
| ✅ Packing List | ✔️ | Volume in liters, packaging type (bottle/can/carton) |
| ✅ Product Specification Sheet | ✔️ | Sugar content (%), ingredients, pH, preservatives |
| ✅ Certificate of Origin (CO) | ✔️ | Prove origin (China, Vietnam, etc.) |
| ✅ FDA/USDA Compliance (if applicable) | ✔️ | For food safety |
| ✅ Third-Party Lab Report | ✔️ | Confirm sugar content, no alcohol, no prohibited sweeteners |
| ✅ Label Sample | ✔️ | Show "Contains Sugar", "Non-Alcoholic", "Not a Juice" |
✅ 2.申报技巧(申报口诀)
🔥 "Ready-to-Drink? Use 2202.10.00.75.
Concentrate? Use 2106.90.99.73.
No sugar? No tariff.
Sugar + China? 35% + 0.2¢/liter!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Bottled iced tea (ready to drink) | 2202.10.00.75 |
2106.90.99.72 |
Higher tax, incorrect |
| Tea syrup for mixing | 2106.90.99.73 |
2202.10.00.75 |
Per-liter fee applied → overcharged |
| Iced tea with stevia (high-intensity sweetener) | ❌ Not covered here | ❌ Not applicable | Must be reclassified |
| Non-sweetened iced tea | 2202.10.00.00 |
2202.10.00.75 |
Tax savings, but must prove no sugar |
✅ 3. Special Cases & Solutions
| Situation | Solution |
|---|---|
| Low sugar content (<5%) | May qualify as "non-sweetened" → use 2202.10.00.00 (0% tariff) |
| Produced in Vietnam/Mexico | Apply for IEEPA exemption → tariff drops to 0% |
| Small shipment (<$1,000) | Still no de minimis due to IEEPA/301 tariffs |
| Private label or OEM | Provide customer branding proof to avoid "unauthorized" classification |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 2202.10.00.75 |
0.2¢/liter + 35% |
FDA, USDA | High cost |
| 🇨🇳 China | 2202.10.00.75 |
5% | CCC, GB | No extra tariffs |
| 🇪🇺 EU | 2202.10.00.00 |
0% | CE, EU Food Safety | No IEEPA/301 |
| 🇦🇺 Australia | 2202.10.00.00 |
5% | RCM | No extra fees |
| 🇯🇵 Japan | 2202.10.00.00 |
0% | PSE | No additional tariffs |
📌 Takeaway:
- USA has the highest tariffs on sugar-containing iced tea.
- China-origin products face 35% ad valorem + per-liter fee.
- Vietnam/Mexico-origin goods may qualify for 0% under IEEPA exemption.
📌 六、Common Mistakes & Risk Warnings (Avoid These!)
❌ Mistake 1: Using 2106.90.99.72 for ready-to-drink iced tea
👉 Result: Missed per-liter fee → underpaid tax, audit risk
❌ Mistake 2: Not declaring sugar content
👉 Result: Customs may reclassify as "non-sweetened" → higher risk of rejection
❌ Mistake 3: Shipping from China without IEEPA exemption proof
👉 Result: 45% effective tax (35% + 10% IEEPA), no de minimis
❌ Mistake 4: Using "tea drink" as product name without sugar disclosure
👉 Result: Misleading classification → delay, fines, or seizure
✅ Correct Labeling Example:
"Sugar-Containing Iced Tea, Ready-to-Drink, Non-Alcoholic, Not a Juice, 10% Sugar, 500ml Bottle"
🎯 七、Final Verdict: Smart Import Strategy for 2026
🔹 If you're shipping ready-to-drink iced tea from China → expect
0.2¢/liter + 35%
🔹 If you're shipping concentrate → use2106.90.99.73→ 16.4%
🔹 If you're sourcing from Vietnam/Mexico → apply for IEEPA exemption → 0% tariff
🔹 Always verify sugar content and labeling – it’s the key to correct classification
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Clearance) before shipment to lock in HS Code and tariff.
✅ Use a U.S.-based customs broker with experience in food & beverage imports.
📣 Act Now!
📞 Contact a specialized customs broker + provide product specs + request HS Code pre-ruling
🚀 Avoid surprises, reduce risk, and save thousands in tariffs
✨ Precision Classification = Profit Protection!
💼 Your product’s tax rate starts with the right HS Code.
✅ Get it right the first time — every time.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。