WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
22.01 - Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. 220 1.10 - Mineral waters and aerated waters 2201.90 - Other This heading covers : (A) Ordinary natural water of all kinds (other than sea water - see headin 25.01). Such waters remain in the heading, whether or not clarified or urified, except t at distilled or conductivity water and water of similar purity are classifie in heading 28.53. B h The heading excludes sweetened or flavoured water (heading 22.02). (B) Mineral waters, whether natural or artificial. Natural mineral waters contain mineral salts or ases. The composition of these waters varies considerably and they are generally c assified according to the chemical characteristics of their salts, e.g. : H (1) Alkal'me waters. (2) Sulphated waters. (3) Halide waters. (4) Sulphuretted waters. (5) Arsenical waters. (6) Femginous waters. Such natural mineral waters may also contain natural or added carbon dioxide. Artificial mineral waters are pr ared fiom ordinary potable water by adding the active principles (mineral salts or gasez present in the corresponding natural waters so as to produce waters of the same propehes. The heading excludes sweetened or flavoured (orange, lemon, etc.) mineral waters (natural or artificial) (heading 22.02). (C) Aerated waters (carbonated waters), i-e., ordinary potable waters char~edwith carbon dioxide gas under pressure. They are often called" soda waters" or ' Seltzer" waters although true " Seltzer " water is a natural mineral water. The heading excludes sweetened or flavoured aerated waters (heading 22.02). @) Ice and snow, i.e.,natural snow and ice, and artificially frozen water. The heading excludes edible ice of heading 21.05 and " carbonic acid snow" or " dry ice " (i.e., solid carbon &oxide) (heading 28.11).
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