Harmonized System

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.