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This heading covers :
(A) Ordinary natural water of all kinds (other than sea water ‑ see heading 25.01). Such waters remain in the heading, whether or not clarified or purified, except that distilled or conductivity water and water of similar purity are classified in heading 28.53.
The heading excludes sweetened or flavoured water (heading 22.02). (B) Mineral waters, whether natural or artificial.
Natural mineral waters contain mineral salts or gases. The composition of these waters varies considerably and they are generally classified according to the chemical characteristics of their salts, e.g. : (1) Alkaline waters. (2) Sulphated waters. (3) Halide waters. (4) Sulphuretted waters. (5) Arsenical waters. (6) Ferruginous waters.
Such natural mineral waters may also contain natural or added carbon dioxide.
Artificial mineral waters are prepared from ordinary potable water by adding the active principles (mineral salts or gases) present in the corresponding natural waters so as to produce waters of the same properties.
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 charged with 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). (D) 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 dioxide) (heading 28.11).
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