Chapter 22 covers beverages, spirits and vinegar, primarily including water (including mineral water and aerated water), alcoholic beverages (beer, wine, spirits, etc.), and vinegar and its substitutes. All goods in this chapter are liquids for human consumption, but note that ordinary tap water without added substances is generally classified outside Chapter 22 (e.g., heading 2201 only includes water not flavored or sweetened). This chapter is clearly distinguished from Chapter 21 (food preparations) and Chapter 30 (pharmaceutical products), with the core criterion being whether it is directly consumed as a beverage. Heading 2201 covers water (including natural or artificial water), not containing added sugar or other sweetening matter nor flavored; ice and snow. Specifically includes: mineral water, aerated water (not sweetened or flavored), purified water, distilled water, sea water, ice and snow, etc. However, it excludes sweetened or flavored drinking water (classified under 2202), and special waters for medicinal or cosmetic use (classified under Chapter 30 or 33 respectively). Water under this heading must remain in its natural state or only physically treated, without any substances added that alter the taste. The first 2 digits "22" represent Chapter 22 (Beverages, spirits and vinegar). Digits 3-4 "01" represent heading 2201, i.e., "Water, including natural or artificial water; ice and snow". Digits 5-6 "90" represent subheading 220190, i.e., "Other water". Under 2201, subheading 220110 is "Mineral waters and aerated waters", while 220190 covers all water other than mineral water and aerated water, such as ordinary drinking water, distilled water, purified water, sea water, ice and snow, etc. Therefore, 220190 is a residual subheading for water not specifically named. The product is "other water", i.e., water that is not mineral water or aerated water, and is not flavored or sweetened. If water has added sugar, sweeteners or flavorings, it should be classified under 2202 (flavored or sweetened water). If water is specially treated for medical or cosmetic use, it may be classified under Chapter 30 or 33. In addition, if water is packaged in retail containers as goods and is not flavored, it is still classified under 2201. Therefore, 220190 applies to purified water, distilled water, ordinary bottled water, etc.
Chapter
Chapter 22 covers beverages, spirits and vinegar, primarily including water (including mineral water and aerated water), alcoholic beverages (beer, wine, spirits, etc.), and vinegar and its substitutes. All goods in this chapter are liquids for human consumption, but note that ordinary tap water without added substances is generally classified outside Chapter 22 (e.g., heading 2201 only includes water not flavored or sweetened). This chapter is clearly distinguished from Chapter 21 (food preparations) and Chapter 30 (pharmaceutical products), with the core criterion being whether it is directly consumed as a beverage.
Heading
Heading 2201 covers water (including natural or artificial water), not containing added sugar or other sweetening matter nor flavored; ice and snow. Specifically includes: mineral water, aerated water (not sweetened or flavored), purified water, distilled water, sea water, ice and snow, etc. However, it excludes sweetened or flavored drinking water (classified under 2202), and special waters for medicinal or cosmetic use (classified under Chapter 30 or 33 respectively). Water under this heading must remain in its natural state or only physically treated, without any substances added that alter the taste.
Digit Breakdown
The first 2 digits "22" represent Chapter 22 (Beverages, spirits and vinegar). Digits 3-4 "01" represent heading 2201, i.e., "Water, including natural or artificial water; ice and snow". Digits 5-6 "90" represent subheading 220190, i.e., "Other water". Under 2201, subheading 220110 is "Mineral waters and aerated waters", while 220190 covers all water other than mineral water and aerated water, such as ordinary drinking water, distilled water, purified water, sea water, ice and snow, etc. Therefore, 220190 is a residual subheading for water not specifically named.
Classification Basis
The product is "other water", i.e., water that is not mineral water or aerated water, and is not flavored or sweetened. If water has added sugar, sweeteners or flavorings, it should be classified under 2202 (flavored or sweetened water). If water is specially treated for medical or cosmetic use, it may be classified under Chapter 30 or 33. In addition, if water is packaged in retail containers as goods and is not flavored, it is still classified under 2201. Therefore, 220190 applies to purified water, distilled water, ordinary bottled water, etc.
📝 Declaration Elements
Product name: The specific name of the declared product, such as "purified water", "distilled water", "drinking water", etc., must be consistent with the actual product. Composition: Describe the source and main components of the water, such as "natural water", "tap water treated by reverse osmosis", etc. Packaging specifications: Fill in the capacity of retail packaging, such as "500ml/bottle", "18.9L/barrel", etc. Brand: If there is a brand, declare the brand name; if no brand, fill in "none". Processing method: Briefly describe the water treatment process, such as "filtration", "distillation", "mineralization", etc. Whether sweetened or flavored: Clearly state whether sugar, sweeteners or flavorings have been added; it must be "no" to be classified under 220190. Use: Describe the use of the water, such as "drinking", "industrial use", etc. Product name: Purified water; Composition: Water (reverse osmosis treated); Packaging specifications: 550ml/bottle, 24 bottles/carton; Brand: XX; Processing method: Reverse osmosis filtration; Whether sweetened or flavored: No; Use: Drinking.
Note: This product is unsweetened, unflavored purified water, classified under HS code 2201909000. Misclassifying "mineralized water" with added minerals as mineral water (220110); in fact, if the minerals are artificially added, it still falls under 220190. Ignoring the declaration of "whether sweetened or flavored"; if sugar or flavorings have been added, it should be classified under 2202. Misclassifying industrial distilled water under 220190; however, if exclusively for industrial use, it may be classified under other chapters (e.g., 2853). Retail-packaged ice or snow should be classified under 220190, but if used for cooling, it may be classified under other headings.
Product name
The specific name of the declared product, such as "purified water", "distilled water", "drinking water", etc., must be consistent with the actual product.
⚠️ Misdeclared as "mineral water" or "aerated water", resulting in classification under 220110.
Composition
Describe the source and main components of the water, such as "natural water", "tap water treated by reverse osmosis", etc.
⚠️ Failure to indicate whether sugar, flavorings, etc. have been added, affecting classification.
Packaging specifications
Fill in the capacity of retail packaging, such as "500ml/bottle", "18.9L/barrel", etc.
⚠️ Omitting packaging specifications, making it impossible to determine whether it is retail packaging.
Brand
If there is a brand, declare the brand name; if no brand, fill in "none".
⚠️ Brand inconsistent with the actual product or not declared.
Processing method
Briefly describe the water treatment process, such as "filtration", "distillation", "mineralization", etc.
⚠️ Failure to specify the processing method, making it impossible to distinguish natural water from artificial water.
Whether sweetened or flavored
Clearly state whether sugar, sweeteners or flavorings have been added; it must be "no" to be classified under 220190.
⚠️ Trace flavorings added but not declared, resulting in classification errors.
Use
Describe the use of the water, such as "drinking", "industrial use", etc.
⚠️ Misdeclared as medical use, which may result in classification under Chapter 30.
Example： Product name: Purified water; Composition: Water (reverse osmosis treated); Packaging specifications: 550ml/bottle, 24 bottles/carton; Brand: XX; Processing method: Reverse osmosis filtration; Whether sweetened or flavored: No; Use: Drinking.
Note: This product is unsweetened, unflavored purified water, classified under HS code 2201909000.
Common Mistakes：
Misclassifying "mineralized water" with added minerals as mineral water (220110); in fact, if the minerals are artificially added, it still falls under 220190.
Ignoring the declaration of "whether sweetened or flavored"; if sugar or flavorings have been added, it should be classified under 2202.
Misclassifying industrial distilled water under 220190; however, if exclusively for industrial use, it may be classified under other chapters (e.g., 2853).
Retail-packaged ice or snow should be classified under 220190, but if used for cooling, it may be classified under other headings.
🎯 Classification Logic
The core classification criteria are: 1) whether the water has been flavored or sweetened; 2) whether it is mineral water or aerated water; 3) whether it is for drinking. If the water is unsweetened, unflavored, and is not mineral water or aerated water, it is classified under 220190. If the water has added sugar, sweeteners or flavorings, it is classified under 2202. If the water is for medical or cosmetic use, it is classified under Chapter 30 or 33 respectively. In addition, sea water, ice and snow, etc. are also classified under 220190. 220110 Mineral waters and aerated waters: 220110 only includes natural or artificial mineral waters and aerated waters (not sweetened or flavored), while 220190 covers other unflavored water, such as purified water and distilled water. 220210 Flavored or sweetened water: 220210 includes sweetened or flavored water, such as lemonade, cola, etc., while water under 220190 must be unsweetened or unflavored. 285300 Other inorganic compounds, distilled water, etc.: 285300 includes non-potable distilled water, conductive water, etc., while distilled water under 220190 is usually for drinking or retail packaging. 250100 Salt and pure sodium chloride: Sea water used as raw material for salt may be classified under 250100, but if used as a beverage or ordinary water, it is classified under 220190. Has the water been added with sugar, sweeteners or flavorings? Is the water mineral water or aerated water? Is the water for drinking or retail packaging? Has the water been specially treated for medical or cosmetic use? Is the source of the water sea water, ice or snow?
Basis
The core classification criteria are: 1) whether the water has been flavored or sweetened; 2) whether it is mineral water or aerated water; 3) whether it is for drinking. If the water is unsweetened, unflavored, and is not mineral water or aerated water, it is classified under 220190. If the water has added sugar, sweeteners or flavorings, it is classified under 2202. If the water is for medical or cosmetic use, it is classified under Chapter 30 or 33 respectively. In addition, sea water, ice and snow, etc. are also classified under 220190.
Confused Codes：
220110 - Mineral waters and aerated waters
220110 only includes natural or artificial mineral waters and aerated waters (not sweetened or flavored), while 220190 covers other unflavored water, such as purified water and distilled water.
220210 - Flavored or sweetened water
220210 includes sweetened or flavored water, such as lemonade, cola, etc., while water under 220190 must be unsweetened or unflavored.
285300 - Other inorganic compounds, distilled water, etc.
285300 includes non-potable distilled water, conductive water, etc., while distilled water under 220190 is usually for drinking or retail packaging.
250100 - Salt and pure sodium chloride
Sea water used as raw material for salt may be classified under 250100, but if used as a beverage or ordinary water, it is classified under 220190.
Self-Check：
✓ Has the water been added with sugar, sweeteners or flavorings?
✓ Is the water mineral water or aerated water?
✓ Is the water for drinking or retail packaging?
✓ Has the water been specially treated for medical or cosmetic use?
✓ Is the source of the water sea water, ice or snow?
❓ FAQ
How do I check the tax rate for HS code 220190? Tax rates vary by country, trade agreement and country of origin. It is recommended to check the latest tax rates through customs official websites, international trade databases (such as WCO, national customs websites) or consult a customs broker. Usually, the country of origin, destination country and detailed product description are required. Should bottled purified water be classified under 220190 or 220110? Bottled purified water, if no minerals have been added or it has only been filtered, and is unflavored and unsweetened, should be classified under 220190. If natural minerals have been added and it meets mineral water standards, it is classified under 220110. The key is whether it contains natural minerals or whether they are artificially added. Water with a small amount of lemon slices added should be classified under which code? Water with lemon slices added is already flavored water and should be classified under 2202 (flavored or sweetened water), not 220190. Even if unsweetened, if flavorings or plant ingredients have been added, it is also classified under 2202. Can industrial distilled water be classified under 220190? Industrial distilled water, if not for drinking, is usually not classified under 220190, but may be classified under 2853 (other inorganic compounds) or other chapters. 220190 mainly targets water for drinking or retail packaging. What HS code should be declared when exporting sea water? If sea water is exported as ordinary water or beverage, it is classified under 220190. However, if used for extracting salt or as industrial raw material, it may be classified under 250100. It should be determined based on use and composition. What is the HS code for ice and snow? Natural or artificial ice and snow, if unflavored and unsweetened, are classified under 220190. However, if used for cooling or industrial purposes, they may be classified under other headings. Retail-packaged ice and snow are usually classified under 220190. How can cross-border e-commerce sellers of bottled water avoid classification errors? Ensure the product is unsweetened, unflavored, and not mineral water. Provide detailed composition, processing method and packaging specifications when declaring. If vitamins or minerals have been added, confirm whether this changes the classification. It is recommended to consult a professional customs broker. What is the main difference between 220190 and 220210? 220190 is unsweetened, unflavored water; 220210 is sweetened or flavored water. For example, ordinary purified water is classified under 220190, while lemon-flavored soda water is classified under 220210. The key difference is whether sugar, sweeteners or flavorings have been added.
Q: How do I check the tax rate for HS code 220190?
A: Tax rates vary by country, trade agreement and country of origin. It is recommended to check the latest tax rates through customs official websites, international trade databases (such as WCO, national customs websites) or consult a customs broker. Usually, the country of origin, destination country and detailed product description are required.
Q: Should bottled purified water be classified under 220190 or 220110?
A: Bottled purified water, if no minerals have been added or it has only been filtered, and is unflavored and unsweetened, should be classified under 220190. If natural minerals have been added and it meets mineral water standards, it is classified under 220110. The key is whether it contains natural minerals or whether they are artificially added.
Q: Water with a small amount of lemon slices added should be classified under which code?
A: Water with lemon slices added is already flavored water and should be classified under 2202 (flavored or sweetened water), not 220190. Even if unsweetened, if flavorings or plant ingredients have been added, it is also classified under 2202.
Q: Can industrial distilled water be classified under 220190?
A: Industrial distilled water, if not for drinking, is usually not classified under 220190, but may be classified under 2853 (other inorganic compounds) or other chapters. 220190 mainly targets water for drinking or retail packaging.
Q: What HS code should be declared when exporting sea water?
A: If sea water is exported as ordinary water or beverage, it is classified under 220190. However, if used for extracting salt or as industrial raw material, it may be classified under 250100. It should be determined based on use and composition.
Q: What is the HS code for ice and snow?
A: Natural or artificial ice and snow, if unflavored and unsweetened, are classified under 220190. However, if used for cooling or industrial purposes, they may be classified under other headings. Retail-packaged ice and snow are usually classified under 220190.
Q: How can cross-border e-commerce sellers of bottled water avoid classification errors?
A: Ensure the product is unsweetened, unflavored, and not mineral water. Provide detailed composition, processing method and packaging specifications when declaring. If vitamins or minerals have been added, confirm whether this changes the classification. It is recommended to consult a professional customs broker.
Q: What is the main difference between 220190 and 220210?
A: 220190 is unsweetened, unflavored water; 220210 is sweetened or flavored water. For example, ordinary purified water is classified under 220190, while lemon-flavored soda water is classified under 220210. The key difference is whether sugar, sweeteners or flavorings have been added.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.