Notes:

1. This Chapter does not cover :
 

(a) Products falling thereunder (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03);

(b) Sea water (heading No. 25.01);

(c) Distilled or conductivity water or water of similar purity (heading No.2853);

(d) Acetic acid of a concentration exceeding 10 per cent by weight of acetic acid (heading No. 29.15);

(e) Medicaments of heading No. 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.

3. For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

Sub-heading Note:

For the purposes of sub-heading No. 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.