WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcohohc beverages, not including fruit or vegetable juices of heading 20.09. 2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetemng matter or flavoured 2202.90 - Other This headin covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other eadings, particularly heading 20.09 or 22.01. t (A) Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. This group includes, inter alia : (1) Sweetened or flavoured mineral waters (natural or artificial). (2) Beverages such as lemonade, orangeade, cola, consisting of ordinary drinking water, sweetened or not, flavoured with fiuit juices or essences, or compound extracts, .to which citric acid or tartaric acid are sometimes added. They are often aerated w t h carbon dioxide gas, and are generally presented in bottles or other airtight containers. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. This group includes, inter alia : (1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water and sugar and straining. (2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa. This heading does not include : (a) Liquid yogurt and other fermented or acidified milk and cream containing cocoa, fruit or flavourings (heading 04.03). (b) Sugar syrups of heading 17.02 and flavoured sugar syrups of heading 21.06. (c) Fruit or vegetable juices, whether or not used as beverages (heading 20.09). (d) Medicaments of heading 30.03 or 30.04.
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