2005 Schedule B - Chapter 22

                                                                                                    
Chapter - 22                                                                                        
2005 Sched ule B                                                                                               
                                                                                                    
Beverages, Sprits 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 2851);                                                                    
                                                                                                    
  (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                                 
    Celcius (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 (60øF) referred to water at 15.56øC (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, containing 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 tafia:                                                                                 
        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