22030071

HS code 22030071 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2203 "Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009"; Subheading 220300 "BEER MADE FROM MALT") under the Australia tariff schedule classifies "Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol". Australia customs apply General rate of $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15. Statutory unit of measure: L aland L. 2 free trade agreement preferential rates are available for this code.