22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.

(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 fruit or nut juices or essences, or compound extracts, to which citric acid or tartaric acid are sometimes added. They are often aerated with carbon dioxide gas, and are generally presented in bottles or other airtight containers.

(B) Non-alcoholic beer. This group includes :

(1) Beer made from malt, the alcoholic strength of which by volume has been reduced to 0.5 % vol. or less.

(2) Ginger beer and herb beer, having an alcoholic strength by volume not exceeding 0.5 % vol.

(3) Mixtures of beer and non-alcoholic beverages (e.g., lemonade), having an alcoholic strength by volume not exceeding 0.5 % vol.

(C) 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.

(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, nut or vegetable juices, whether or not used as beverages (heading 20.09).

(d) Medicaments of heading 30.03 or 30.04.

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