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(Ⅰ) VINEGAR
Vinegar is an acid liquid obtained by the acetic fermentation in the presence of air and at a constant temperature generally not exceeding 20 °C to 30 °C, of alcoholic liquids of any source or of various sugar or starch solutions having undergone alcoholic fermentation, under the action of vinegar bacteria Mycoderma aceti or acetobacter.
The heading includes the following varieties of vinegar, distinguished according to their origin : (1) Wine vinegar. This is pale yellow to red in colour according to the type of wine from which it is prepared; it has a special bouquet due to the presence, e.g., of wine esters. (2) Beer or malt vinegar; cider, perry or other fermented fruit vinegars. These are generally yellowish in colour. (3) Spirit vinegar, colourless in its natural state. (4) Vinegar obtained from cereal grains, molasses, hydrolysed potatoes, lactoserum, etc. (Ⅱ) SUBSTITUTES FOR VINEGAR
Substitutes for vinegar are obtained by diluting acetic acid with water. They are often coloured with caramel or other organic colouring substances (see also exclusion (a) below). ㅇ ㅇㅇ
Vinegar and substitutes for vinegar which are used to flavour or pickle foodstuffs, may themselves be flavoured with vegetables such as tarragon or contain added spices.
The heading does not include : (a) Aqueous solutions containing more than 10 % by weight of acetic acid (heading 29.15). However, the provisions of Note 1 (d) to Chapter 22 do not apply to such solutions, usually containing 10 to 15 % by weight of acetic acid, which have been flavoured or coloured for use with foodstuffs as substitutes for vinegar; these remain in this heading. (b) Medicaments of heading 30.03 or 30.04. (c) Toilet vinegars (heading 33.04).
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