Section IV · Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
Chapter 22: Beverages, spirits and vinegar
Chapter 22 of the Harmonized System has 9 four-digit headings, from 22.01 to 22.09. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 22
| Heading | Description |
|---|---|
| 22.01 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow |
| 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 2009 |
| 22.03 | Beer made from malt |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
| 22.06 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages |
| 22.09 | Vinegar and substitutes for vinegar obtained from acetic acid |
Classifying goods in chapter 22
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 22 in the UK Trade Tariff, the EU TARIC and the US HTS.