Chapter 22 covers beverages, spirits and vinegar, including water (including mineral water and aerated water), alcoholic beverages, vinegar and substitutes for vinegar. Goods in this chapter are mostly liquids directly for human consumption, but exclude ordinary tap water (classified outside heading 2201) and products packaged for pharmaceutical or cosmetic use. Heading 2201 includes waters, not containing added sugar or other sweetening matter nor flavoured, including natural or artificial mineral waters and aerated waters; ice and snow. However, this heading does not include waters with added sugar or flavouring (classified under 2202) or distilled water, conductivity water, etc. (classified under 2853). First 2 digits 22 = Chapter 22 (Beverages, spirits and vinegar); digits 3-4 01 = heading 2201 (Waters, not containing added sugar or other sweetening matter nor flavoured, including mineral waters and aerated waters); digits 5-6 10 = subheading 220110 (Mineral waters and aerated waters). The subheading is further differentiated: 22011010 for mineral waters, 22011020 for aerated waters. Note: 220110 refers only to mineral waters and aerated waters not containing added sugar or sweetening matter nor flavoured. Mineral water, because it contains no added sugar, sweeteners or flavourings and is natural or artificial aerated or non-aerated water, meets the description of heading 2201, and is therefore classified under 220110. If sugar or flavouring is added, it is classified under 2202; if it is distilled water or deionized water, it is classified under 2853.

Product name: The specific name of the declared commodity, such as "natural mineral water", "drinking natural mineral water", etc., which must be consistent with the actual product. Brand type: Fill in the brand name (such as "Nongfu Spring"); if there is no brand, fill in "none". Packaging specifications: Refers to the capacity and material of the sales packaging, such as "550ml/bottle, plastic bottle". Ingredient content: List the main ingredients, such as "water, minerals (calcium, magnesium, etc.)"; sugar or sweeteners must not be added. Whether carbonated: Declare whether carbon dioxide is added, such as "carbonated" or "non-carbonated". Source: Natural mineral water must indicate the water source; artificial mineral water should indicate "artificial". Production date: Fill in the actual production date in the format of year-month-day. Product name: natural mineral water; Brand: Nongfu Spring; Packaging specifications: 550ml/bottle, plastic bottle; Ingredient content: water, natural minerals (calcium >=4mg/L, magnesium >=0.5mg/L, etc.); Whether carbonated: non-carbonated; Source: natural water source (Qiandao Lake); Production date: 2025-01-01. Mistakenly classifying mineral water with added sugar or sweeteners under 220110, when it should actually be classified under 2202. Confusing aerated water (such as soda water) with mineral water. Aerated water, if unsweetened, is also classified under 220110, but if sweetened, under 2202. Neglecting to declare the water source, making it impossible to prove it is natural mineral water.

Core basis for classification: whether the commodity contains added sugar or other sweetening matter, and whether it is flavoured. If not added and it is water (including mineral water and aerated water), classify under 2201; if added, classify under 2202. At the same time, it is necessary to distinguish whether it is distilled water, conductivity water, etc. (classified under 2853). 220210 Waters containing added sugar or flavoured: 220210 includes waters with added sugar, sweeteners or flavourings, such as cola and lemonade; while 220110 refers only to mineral waters and aerated waters not containing added sugar or flavouring. 220190 Other waters not containing added sugar or flavouring: 220190 includes ice, snow and ordinary water (not mineral water, not aerated water) not containing added sugar or flavouring, such as tap water; 220110 specifically refers to mineral waters and aerated waters. 285390 Other inorganic chemicals; distilled water, conductivity water, etc.: 285390 includes distilled water, deionized water, conductivity water, etc. These waters have undergone special treatment and are not classified under Chapter 22 as beverages. 220290 Other beverages containing added sugar or flavoured: 220290 includes other beverages containing added sugar or flavoured, such as fruit juice beverages and energy drinks; 220110 is water not containing added sugar or flavouring. Has sugar or sweetener been added? Has flavouring or seasoning been added? Is it mineral water or aerated water? Is it distilled water or conductivity water? Is the packaging intended for direct drinking?

How can I check the tax rate corresponding to HS code 220110? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or professional classification databases. Enter HS code 220110, and the system will display import tariff, value-added tax, consumption tax and other tax rates. Note that tax rates may be adjusted with policy changes, and the latest announcement should prevail. What is the difference in classification between mineral water and mineralized water? Mineral water (natural or artificial), if unsweetened and unflavoured, is classified under 220110; mineralized water usually refers to water with artificially added minerals, and if unsweetened and unflavoured, it is also classified under 220110. However, if sugar or flavouring is added, it is classified under 2202. What declaration elements are required for imported mineral water? It is necessary to declare product name, brand, packaging specifications, ingredient content, whether carbonated, source, production date, etc. The specific requirements shall be subject to customs requirements, and reference may be made to the Customs Import and Export Commodity Specification Declaration Catalogue of the People's Republic of China. Are carbonated mineral water and aerated water classified the same? Yes, carbonated mineral water and aerated water (unsweetened and unflavoured) are both classified under 220110. However, if the aerated water has added sugar or sweeteners, it is classified under 2202. How to distinguish 220110 from 220190? 220110 specifically refers to mineral waters and aerated waters (unsweetened and unflavoured); 220190 includes other waters not containing added sugar or flavouring, such as ice, snow and ordinary drinking water. The key difference is whether it is mineral water or aerated water. How should cross-border e-commerce sellers declare the HS code when selling mineral water? According to the actual attributes of the commodity, if it is unsweetened and unflavoured mineral water, declare 220110. Information such as brand, specifications and ingredients must be provided. Note the difference between personal items and goods customs declaration, and it is recommended to consult a professional customs broker. If vitamins are added to mineral water, is it still classified under 220110? If vitamins are added but no sugar or flavouring is added, it may still be classified under 220110, but it is necessary to confirm whether the basic characteristics of water have been changed. If the added amount is large or it serves as the main function, it may be classified under 2202 or other chapters. It is recommended to consult a classification expert based on the actual formula. How to determine whether mineral water is "natural"? Natural mineral water refers to water obtained from underground water sources, containing a certain amount of minerals and trace elements, and not chemically treated. When declaring, it is necessary to provide water source certification, composition analysis, etc. If minerals are artificially added, it is artificial mineral water, which is also classified under 220110.