HS 220190 Other

What products does HS 220190 cover?

This subheading covers waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored, and ice. Specifically, HS 220190 encompasses all waters falling under Heading 2201 that are not specifically classified in HS 220110 (mineral waters and aerated waters). This includes ordinary natural waters, such as spring water, well water, or tap water, provided they meet the criteria of not being sweetened or flavored. The WCO Harmonized System Explanatory Notes for Heading 2201 further clarify that this residual subheading captures various forms of water, including ice, which is the solid form of water, regardless of its intended use (e.g., for cooling, consumption, or industrial processes). The USITC Harmonized Tariff Schedule and EU TARIC system align with this broad interpretation, classifying non-mineral, non-aerated, unsweetened, and unflavored waters, as well as ice, here.

What falls outside HS 220190?

The following products are excluded from HS 220190: mineral waters and aerated waters, which are specifically classified under HS 220110. Furthermore, waters containing added sugar or other sweetening matter or flavored waters are excluded and fall under HS 2202. For example, bottled sparkling water with added lemon essence, even if unsweetened, would be classified in HS 2202, not 220190. Similarly, fruit juices, even if diluted with water, are classified in Chapter 20. Distilled water, conductivity water, or water of similar purity for technical or pharmaceutical uses are generally classified in Chapter 28 (e.g., HS 285390). Sea water, when used for specific purposes such as in aquariums or for industrial processes, may also be excluded if it has undergone significant processing that alters its fundamental character as ordinary water, potentially falling into other chapters depending on its composition and intended use.

What are common classification mistakes for HS 220190?

A common error is misclassifying flavored or sweetened waters under HS 220190, despite the clear exclusion criteria. Importers sometimes overlook the "not containing added sugar or other sweetening matter nor flavored" condition, leading to incorrect classification of products that should properly fall under HS 2202. Another frequent mistake involves classifying highly purified or specially prepared waters for industrial or laboratory use (e.g., distilled water, deionized water) in this subheading, when they are more appropriately classified in Chapter 28 due to their specific chemical purity and intended application. Adherence to General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. Misinterpreting the scope of "waters" and failing to consider the specific exclusions for sweetened, flavored, or highly purified waters often results in classification errors.

How should importers classify products under HS 220190?

The correct procedure for classifying products under HS 220190 involves a thorough review of the product's composition and characteristics. Importers and customs brokers must first confirm that the water is neither a mineral water nor an aerated water, which would direct it to HS 220110. Crucially, they must verify that the water contains no added sugar or other sweetening matter and is not flavored. Any presence of these additives necessitates classification under HS 2202. For ice, the classification is straightforwardly HS 220190. If the water has undergone significant purification processes for specific technical or pharmaceutical applications, a review of Chapter 28 headings is warranted. Always consult the WCO Explanatory Notes for Heading 2201, along with the specific national tariff schedules like the USITC HTS or EU TARIC, to ensure compliance and avoid misclassification, thereby preventing potential duties, penalties, or delays.