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Chapter 22 : Beverages, spirits and vinegar
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. 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. GENERAL
The products of this Chapter constitute a group quite distinct from the foodstuffs covered by the preceding Chapters of the Nomenclature.
They fall into four main groups : (A) Water and other non‑alcoholic beverages and ice. (B) Fermented alcoholic beverages (beer, wine, cider, etc.). (C) Distilled alcoholic liquids and beverages (liqueurs, spirits, etc.) and ethyl alcohol. (D) Vinegar and substitutes for vinegar. This Chapter does not cover : (a) Liquid dairy products of Chapter 4. (b) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac) (generally heading 21.03). (c) Medicaments of heading 30.03 or 30.04. (d) Perfumery or toilet preparations (Chapter 33).
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