- Section 04
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PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
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22
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Chapter notes
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
1. This Chapter does not cover:
(a) Products of this Chapter (other than those of
heading 2209.00.00) prepared for culinary
purposes and thereby rendered unsuitable for
consumption as beverages (generally heading
21.03);
(b) Sea water (heading 2501.00);
(c) Distilled or conductivity water or water of
similar purity (heading 2853.00.00);
(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 degrees
Celsius
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
2203.00 to 2206.00 or heading 22.08 as appropriate.
Subheading Note.
1. For the purposes of subheading 2204.10.00, the
expression "sparkling wine" means wine which, when
kept at a temperature of 20 degrees Celsius in
closed containers, has an excess pressure of not
less than 3 bars.