HS 220110 Mineral waters and aerated waters

The MFN duty rates for HS 2201.10 can vary significantly by importing country. For example, the United States generally applies a duty rate of 0.26¢/liter for mineral waters and aerated waters under this subheading, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common MFN duty rate of 0.00% ad valorem for this classification. Similarly, the UK Global Tariff also lists a 0.00% ad valorem rate. However, specific preferential duty rates are available under various free trade agreements (FTAs). For instance, imports into the US from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, may be eligible for 'Free' duty rates, provided all rules of origin requirements are met. Importers should consult the specific tariff schedule of the importing country and the relevant trade agreement for precise preferential rates and origin criteria.

The classification of 'mineral waters and aerated waters' under HS 2201.10 is primarily based on their natural composition and processing. Mineral waters are characterized by their natural content of mineral salts, trace elements, or other constituents, which are often declared on the label. They are typically drawn from natural or drilled sources and are not artificially prepared. Aerated waters are defined by the addition of carbon dioxide, giving them effervescence. This subheading specifically excludes waters containing added sugar or other sweetening matter, or flavored, which would generally fall under HS 2202 (e.g., 'Waters, including mineral and aerated, containing added sugar or other sweetening matter or flavoured'). It also excludes fruit or vegetable juices (Chapter 20) and other non-alcoholic beverages (HS 2202). The WCO Explanatory Notes for Chapter 22 provide detailed guidance on these distinctions, emphasizing the natural state and minimal processing for inclusion in 2201.10.

To import mineral waters and aerated waters under HS 2201.10, standard customs documentation typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. For claiming preferential duty rates under free trade agreements (FTAs), additional documentation is crucial. This usually involves a Certificate of Origin or an origin declaration statement, which attests that the goods meet the specific rules of origin requirements of the applicable FTA (e.g., USMCA, EU-Japan EPA, etc.). Importers must ensure that the origin documentation is valid, accurately completed, and available for presentation to customs authorities upon request. Failure to provide proper origin documentation will result in the application of the MFN duty rate. Additionally, depending on the importing country, health certificates or other sanitary declarations may be required to ensure compliance with food safety regulations.

Numerous major trade agreements provide preferential duty treatment for mineral waters and aerated waters under HS 2201.10. For imports into the United States, agreements such as the USMCA (United States-Mexico-Canada Agreement), various FTAs with countries like Australia, Chile, Colombia, Israel, Korea, Panama, Peru, and Singapore, typically grant duty-free access. In the European Union, agreements like the CETA (EU-Canada Comprehensive Economic and Trade Agreement), EU-Japan EPA, and various agreements with developing countries often provide preferential rates, frequently 0.00%. The UK, post-Brexit, has rolled over many of these agreements and established new ones, also offering preferential access. The general condition for benefiting from these preferential rates is that the products must satisfy the specific Rules of Origin (ROO) stipulated in the respective agreement. These rules often require that the product be wholly obtained or produced entirely in the territory of one or more of the parties, or undergo sufficient transformation within the free trade area. Importers and customs brokers must verify the specific ROO for HS 2201.10 within the relevant agreement to ensure compliance.