2011 Schedule B - Chapter 22

Section IV - Chapter 22

Beverages, Spirits and Vinegar

Notes

1.  This chapter does not cover:

  (a). Sea water (heading 2501);

  (b). Distilled or conductivity water or water of similar purity (heading 2853);

  (c). Acetic acid of a concentration exceeding 10 percent by weight of acetic acid (heading
        2915);

  (d). Medicaments of heading 3003 or 3004; or

  (e). 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 centigrade.

3.  For the purposes of heading 2202, the term "nonalcoholic beverages" means beverages of an
     alcoholic strength by volume not exceeding 0.5 percent vol.  Alcoholic beverages are
     classified in headings 2203 to 2206 or heading 2208 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 degrees C in closed containers, has an excess pressure of
     not less than 3 bars.

Statistical Note

1.  Subheadings 2202.90.34, 2202.90.36 and 2202.90.38 cover vitamin or mineral fortified fruit
     or vegetable juices in non-concentrated forms.  Such juices in concentrated form are
     classifiable in subheadings 2106.90.48, 2106.90.52 or 2106.90.54, as appropriate.

2.  The term "effervescent wine" means wine other than sparkling wine which contains in excess
     of 0.392 grams of carbon dioxide per 100 milliliters of wine.

3.  The term "proof liter" means a liter of liquid at 15.56 degrees C (60 degrees F) which
     contains 50 percent (100 proof) by volume of ethyl alcohol having a specific gravity of
     0.7939 at 15.56 degrees C (60 degrees F) referred to water at 15.56 decgrees C (60F) as
     unity or the alcoholic equivalent thereof.

 Waters, including natural or artificial mineral waters and aerated
              waters, not containing added sugar or other sweetening matter
              nor flavored; ice and snow:
   Mineral waters and aerated waters . . . .  liters
   Other . . . . . . . . . . . . . . . . . . .  t
 Waters, including mineral waters and aerated waters, containing
              added sugar or other sweetening matter or flavored, and other
              nonalcoholic beverages, not including fruit or vegetable juices of
              heading 2009:
   Waters, including mineral waters and aerated waters, contain-
                ing added sugar or other sweetening matter or flavored:
                  Carbonated soft drinks:
        Containing high-intensity sweeteners
                     (e.g., aspartame and/or saccharin) .  liters
        Other  . . . . . . . . . . . . . . .  liters
      Other  . . . . . . . . . . . . . . . .  liters
   Other:
      Milk-based drinks  . . . . . . . . . .  liters
                  Fruit or vegetable juices, fortified with vitamins or
                   minerals:
        Orange juice . . . . . . . . . . . .  liters
                    Other:
           Juice of any single fruit or vegetable  liters
           Mixtures of juices  . . . . . .  liters
                  Other:
        Nonalcoholic beer  . . . . . . . . .  liters
        Other  . . . . . . . . . . . . . . .  liters
 Beer made from malt . . . . . . . . . . . .  liters
 Wine of fresh grapes, including fortified wines; grape must other
              than that of heading 2009:
   Sparkling wine  . . . . . . . . . . . . .  liters
               Other wine; grape must with fermentation prevented or
                arrested by the addition of alcohol:
      In containers holding 2 liters (.528 gallon) or less:
        Effervescent wine  . . . . . . . . .  liters
                    Other:
           Of an alcoholic strength by volume of not over
                        14 percent vol  . . . . . . . . .  liters
           Of an alcoholic strength by volume of over 14
                        percent vol . . . . . . . . . . .  liters
      Other:
        Of an alcoholic strength by volume not over 14 percent
                     vol  . . . . . . . . . . . . . . . .  liters
        Of an alcoholic strength by volume over 14 percent
                     vol  . . . . . . . . . . . . . . . .  liters
   Other grape must  . . . . . . . . . . . .  liters
 Vermouth and other wine of fresh grapes flavored with plants
              or aromatic substances:
   In containers holding 2 liters (.528 gallon) or less  liters
   Other . . . . . . . . . . . . . . . . . .  liters
 Other fermented beverages (for example, cider, perry, mead);
              mixtures of fermented beverages and mixtures of fermented
              beverages and non-alcoholic beverages, not elsewhere
              specified or included:
   Cider, whether still or sparkling . . . .  liters
   Other . . . . . . . . . . . . . . . . . .  liters
 Undenatured ethyl alcohol of an alcoholic strength by volume
              of 80 percent vol. or higher; ethyl alcohol and other spirits,
              denatured, of any strength:
   Undenatured ethyl alcohol of an alcoholic strength by
                volume of 80 percent vol. or higher:
      For beverage purposes  . . . . . . . .  pf lit
      For nonbeverage purposes . . . . . . .  liters
   Ethyl alcohol and other spirits, denatured, of any strength  liters
 Undenatured ethyl alcohol of an alcoholic strength by volume of
              less than 80 percent vol.; spirits, liqueurs and other spirituous
              beverages:
   Spirits obtained by distilling grape wine or grape marc
                (grape brandy)  . . . . . . . . . . . . .  pf lit
   Whiskies:
                  Bourbon:
        In containers each holding not over 4 liters  pf lit
        In containers each holding over 4 liters  pf lit
                  Other:
        In containers each holding not over 4 liters  pf lit
        In containers each holding over 4 liters  pf lit
   Rum and other spirits obtained by distilling fermented
                sugar-cane products:
      In containers each holding not over 4 liters  pf lit
      In containers each holding over 4 liters  pf lit
   Gin and geneva  . . . . . . . . . . . . .  pf lit
   Vodka . . . . . . . . . . . . . . . . . .  pf lit
   Liqueurs and cordials . . . . . . . . . .  pf lit
   Other:
      Kirschwasser and ratafia . . . . . . .  pf lit
      Other  . . . . . . . . . . . . . . . .  pf lit
 Vinegar and substitutes for vinegar obtained from acetic acid  liters