https://www.taxtmi.com/caselaws?id=783234 The AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203 00 00. The authority found that Heading 2203 is restrictive and applies only to beer produced by fermentation of malted cereals. As the product is made from rice, koji, yeast, carbon dioxide and water, with no malted grain or malt extract and no malting process, it fails the essential criterion "made from malt." Koji was held not analogous to malt. Applying GIR 1, 3(a) and 6, the product was classified under CTH 2206 00 00 as "other fermented beverages." en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783234 The AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203 00 00. The authority found that Heading 2203 is restrictive and applies only to beer produced by fermentation of malted cereals. As the product is made from rice, koji, yeast, carbon dioxide and water, with no malted grain or malt extract and no malting process, it fails the essential criterion "made from malt." Koji was held not analogous to malt. Applying GIR 1, 3(a) and 6, the product was classified under CTH 2206 00 00 as "other fermented beverages." Case-Laws Customs Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783234