HS 220210 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
Quick Answer: HS code 220210 encompasses non-alcoholic beverages like sodas, sweetened mineral waters, and flavored sparkling waters. This includes any water-based drink with added sugar, artificial sweeteners, or flavorings, excluding fruit or vegetable juices of heading 2009. Importers should note varying duty rates: the UK applies an 8.00% ad valorem duty, while the EU's TARIC system shows a 9.60% ad valorem rate. In the US, rates vary significantly, from 4¢/liter to 0.2¢/liter, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A, AU, CL, KR, SG). Accurate classification is crucial to leverage these preferential tariffs and avoid costly delays or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2202100000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2202100000 | 9.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 22021000 | 0.2¢/liter | Free (17 programs) | — |
| 2202100020 | — | — | ["liters"] |
| 2202100045 | — | — | ["liters"] |
| 2202100055 | — | — | ["liters"] |
| 2202100065 | — | — | ["liters"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2202.10?
Imports of Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 220210 cover?
This subheading covers waters, including natural or artificial mineral waters and aerated waters, that have been sweetened or flavored. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2202, this specifically includes beverages such as lemonade, orangeade, cola, and other sweetened, ready-to-drink non-alcoholic beverages, provided they are primarily composed of water. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, encompassing a broad range of soft drinks and flavored waters that contain added sugar, other sweetening matter (e.g., artificial sweeteners), or flavoring agents, making them distinct from plain unsweetened waters of 2201.
What falls outside HS 220210?
The following products are excluded from HS 220210: fruit or vegetable juices of Chapter 20, even if sweetened or diluted, as their primary character is derived from the fruit or vegetable content rather than water. Milk and cream, even if sweetened or flavored, are classified in Chapter 04. Coffee, tea, and maté preparations of Heading 2101 are also excluded, as are medicinal waters of Heading 3004. Furthermore, unsweetened and unflavored mineral waters and aerated waters fall under Heading 2201, as they lack the added sweetening or flavoring that defines 220210, representing a common boundary case that requires careful distinction based on composition.
What are common classification mistakes for HS 220210?
A common error is misclassifying fruit-based beverages with high water content but significant juice percentages under HS 220210, when they should properly be classified in Chapter 20 as fruit juices or fruit nectars, often under subheadings like 2009. This mistake often arises from overlooking General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and relative section or chapter notes, and GRI 3(b) for mixtures, where the essential character must be determined. Another frequent mistake is classifying unsweetened sparkling water with a hint of natural flavor (e.g., lime essence) here, when it may belong in 2201 if the flavoring is negligible and does not impart a distinct beverage character.
How should importers classify products under HS 220210?
The correct procedure for classifying products under HS 220210 involves a thorough review of the product's ingredients and manufacturing process. Importers and customs brokers should first confirm that the primary component is water and that the product contains added sugar, other sweetening matter, or flavoring. It is crucial to examine the percentage of fruit juice, if any, to ensure it does not constitute a "fruit juice" of Chapter 20. Consulting the WCO HS Explanatory Notes for Heading 2202 and relevant national tariff schedules (e.g., USITC HTS, EU TARIC) is essential. If doubt persists, requesting a binding ruling from the respective customs authority provides legal certainty and mitigates compliance risks, ensuring accurate duty assessment and avoiding potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for products classified under HS 2202.10 in major markets?
The Most Favored Nation (MFN) import duty rates for HS 2202.10 ('Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured') vary significantly by importing country. For example, the United States applies a duty rate of 0.2¢/liter. The European Union's TARIC database shows varying rates, but a common MFN rate could be around 8.00% ad valorem. The UK Global Tariff might apply a rate such as 9.60% ad valorem. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most current and accurate rates, as these can be subject to change and additional duties or taxes may apply.
What are the key criteria for classifying a beverage under HS 2202.10, particularly regarding 'added sugar or other sweetening matter or flavoured'?
The primary classification criteria for HS 2202.10, as per the Harmonized System Explanatory Notes (WCO), revolve around the presence of added sugar, other sweetening matter, or flavouring. This heading specifically covers waters (including mineral and aerated waters) that have undergone such additions. Beverages that are merely natural mineral waters without any additions would typically fall under HS 2201. The key distinction for 2202.10 is that the water has been modified to impart sweetness or a specific taste beyond its natural state. This includes, but is not limited to, soft drinks, sweetened sparkling water, and flavored still water. The amount of sugar or sweetening matter, or the intensity of the flavouring, is not typically a determining factor for inclusion in this heading, as long as it is present.
Which common trade agreements offer preferential duty rates for products under HS 2202.10, and what documentation is required to claim them?
Many Free Trade Agreements (FTAs) offer preferential duty rates, often 'Free,' for products classified under HS 2202.10, provided the goods meet the respective Rules of Origin. For instance, the US Harmonized Tariff Schedule indicates 'Free' rates under various agreements with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim these preferential rates, importers typically need to provide a Certificate of Origin (e.g., a USMCA Certificate of Origin for trade with Mexico/Canada, or a Free Trade Agreement Certificate of Origin for other agreements) or an origin declaration on the commercial invoice, confirming that the goods originate in a qualifying country as per the agreement's rules. Customs brokers and importers must ensure all documentation is accurate and available for presentation to customs authorities upon request.
Are there any specific labeling or health documentation requirements for importing 'Waters, containing added sugar or other sweetening matter or flavoured' under HS 2202.10?
Yes, beyond standard customs documentation, products under HS 2202.10 are often subject to specific labeling and health-related requirements in the importing country. These can include, but are not limited to: nutritional information (e.g., sugar content, caloric value), ingredient lists, allergen declarations, country of origin labeling, and specific health warnings if applicable. Many countries require compliance with food safety regulations, which may necessitate import permits, health certificates, or laboratory analysis reports to confirm the product's safety and compliance with local food standards. For example, the FDA in the United States or EFSA regulations in the EU would govern such requirements. Importers should consult the relevant food and drug administration or health authority in the destination country well in advance of shipment to ensure full compliance and avoid delays or rejections at the border.