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.