Harmonized System

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See in the nomenclature
Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

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Note.

1.-  In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

 

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Chapter 22

Beverages, spirits and vinegar

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Notes.

1.-  This Chapter does not cover :

       (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

       (b) Sea water (heading 25.01);

       (c)  Distilled or conductivity water or water of similar purity (heading 28.53);

       (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

       (e)  Medicaments of heading 30.03 or 30.04; or

       (f)  Perfumery or toilet preparations (Chapter 33).

2.-  For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C.

3.-  For the purposes of heading 22.02, the term “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

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Subheading Note.

1.-  For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

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Heading 2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

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Heading 2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

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Heading 2203

Beer made from malt.

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Heading 2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

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Heading 2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

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Heading 2206

Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

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Heading 2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.

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Heading 2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.

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Heading 2209

Vinegar and substitutes for vinegar obtained from acetic acid.

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