CHAPTER 22 · LEGAL NOTES
Chapter 22
The 174 legal notes below govern classification under Chapter 22. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover: (a) Products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103) (b) Sea water (heading 2501); (c) Distilled or conductivity water or water of similar purity (heading 2853); (d) Acetic acid of a concentration exceeding 10 percent by weight of acetic acid (heading 2915); (e) Medicaments of heading 3003 or 3004; or (f) Perfumery or toilet preparations (chapter 33).
Note 2
Chapter Note 2: For the purposes of this chapter and of chapters 20 and 2l, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.
Note 3
Chapter Note 3: For the purposes of heading 2202 the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 percent vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Additional U.S. notes
Note 1
Additional U.S. Note 1: The duties prescribed on products covered by this chapter are in addition to the internal-revenue taxes imposed under existing law or any subsequent act. The duties imposed on products covered by this chapter which are subject also to internal-revenue taxes are imposed only on the quantities subject to such taxes; except that, in the case of distilled spirits transferred to the bonded premises of a distilled spirits plant under the provisions of section 5232 of the Internal Revenue Code of 1954, the duties are imposed on the quantity withdrawn from customs custody.
Note 2
Additional U.S. Note 2: Subheadings 2202.99.30, 2202.99.35, 2202.99.36 and 2202.99.37 cover vitamin or mineral fortified fruit or vegetable juices that are imported only in non-concentrated form. Such juices imported in concentrated form are classifiable in subheadings 2106.90.48,
Note 3
Additional U.S. Note 3: Dutiable quantities of alcoholic juices (including grape must) classified in heading 2204, 2206 or 2208 shall be calculated in accordance with additional U.S. notes 1, 2 and 3 in chapter 20.
Note 4
Additional U.S. Note 4: The term "effervescent wine" means wine other than sparkling wine which contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of wine.
Note 5
Additional U.S. Note 5: Where in heading 2204, 2206, 2207 or 2208, the rates shown in the rates of duty columns are in terms of a proof liter, proof liter shall mean a liter of liquid at 15.56° (60°F) which contains 50 percent (100 proof) by volume of ethyl alcohol having a specific gravity of 0.7939 at 15.56° (60°F) referred to water at 15.56° (60°F) as unity or the alcoholic equivalent thereof.
Note 6
Additional U.S. Note 6: Where in heading 2204, 2206, 2207 or 2208, the rates of duty are assessed on a proof liter basis, the rates shown indicate the amount of duty which shall be collected on each liter of an imported product at 100 proof. The amount of duty which shall be collected for each liter of a product which is imported at more than or less than 100 proof shall bear the same ratio to the applicable rate of duty as the proof of the imported product bears to 100 proof.
Note 7
Additional U.S. Note 7: The standard for determining the proof of brandy and other spirits or liquors of any kind when imported is the same as that which is defined in the laws relating to internal revenue.The Secretary of the Treasury, at his discretion, may authorize the ascertainment of the proof of wines, cordials or other liquors and fruit juices by distillation or otherwise, when it is impracticable to ascertain such proof by the means prescribed by existing law or regulations.
Note 8
Additional U.S. Note 8: Provisions for the free entry of certain samples of alcoholic beverages are covered by subheading 9811.00.20 of chapter 98.
Note 9
Additional U.S. Note 9: For the purposes of heading 2209, the standard proof of vinegar is 4 percent by weight of acetic acid.
Statistical notes
Note 0
Statistical Note 0: 2¢/liter1/ Carbonated soft drinks: Containing high-intensity sweeteners (e.g., 20 liters Other: Other: Other:
Note 0
Statistical Note 0: 2¢/liter2/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009: 2202 Other:
Note 0
Statistical Note 0: 2¢/liter1/ Other: Almond-based drinks:
Note 0
Statistical Note 0: 4¢/liter7/2/ Hard cider as described in statistical note 3 to this 10 liters
Note 1
Statistical Note 1: The unit of quantity "kg cmsc" (kilograms cows’ milk solids content) includes all cows’ milk components other than water.
Note 1
Statistical Note 1: 9¢/liter + 13.9¢/pf. liter (JO)6/
Note 1
Statistical Note 1: 3¢/liter + 9.8¢/pf. liter on ethyl alcohol content (JO)7/
Note 1
Statistical Note 1: 3¢/liter (JO)7/ Other:
Note 1
Statistical Note 1: 9%7/2/8/ Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: 2208 Spirits obtained by distilling grape wine or grape marc (grape brandy):
Note 14
Statistical Note 14: 9%3/2/ kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009: 2202 Other:
Note 16
Statistical Note 16: 9¢/liter6/1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: 2204 Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding more than 2 liters but not more than 10 liters:
Note 19
Statistical Note 19: 8¢/liter6/1/ Valued over $1.59/liter: Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
Note 2
Statistical Note 2: For a list of approved standards for "Certified organic", see General Statistical Note 6.
Note 21
Statistical Note 21: 1¢/pf.liter9/ Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers 10 pf.liters Vinegar and substitutes for vinegar obtained from acetic
Note 22
Statistical Note 22: 1¢/pf. liter on ethyl alcohol content7/2/ pf.liters
Note 3
Statistical Note 3: For the purposes of statistical reporting number 2206.00.1510, "hard cider" refers to a fermented beverage containing not more than 0.64 grams of carbon dioxide per 100 milliliters, derived from apples, pears or their concentrates, with no other fruit product or flavoring, and containing greater than 0.5 percent and less than 8.5 percent alcohol by volume. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow: 2201
Note 31
Statistical Note 31: 4¢/pf. liter6/2/ pf.liters Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: 2205
Note 4
Statistical Note 4: 2¢/liter7/1/ Mixtures of fermented beverages and non-alcoholic beverages, ready to consume as packaged, in containers each holding not over 4 liters: Other: 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher:
Note 6
Statistical Note 6: 3¢/liter6/1/ Valued not over $1.05/liter: Valued over $1.05/liter: Other: Red: White: Of an alcoholic strength by volume over 14 percent vol.: If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Marsala" and if so designated on the
Note 6
Statistical Note 6: 2¢/liter (JO)6/ Of an alcoholic strength by volume over 14
Note 6
Statistical Note 6: 2¢/liter (JO)6/ Of an alcoholic strength by volume over 14 percent
Note 8
Statistical Note 8: 4¢/liter6/2/ Valued not over $1.05/liter: Valued over $1.05/liter: Of an alcoholic strength by volume over 14
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20° in closed containers, has an excess pressure of not less than 3 bars.
footnote
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See subheadings 9904.04.50-9904.05.01.
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See 9903.88.15.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03, 9903.88.21, 9903.88.22, 9903.88.23 and 9903.88.24.
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See 9903.88.03, 9903.88.21, 9903.88.22, 9903.88.23 and 9903.88.24.
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5051).
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
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See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.03.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.03.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.03.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.03.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.03.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
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For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19 U.S.C. 2703,note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201 (a)(3)(B)(ii) of the DR-CAFTA Implementation Act (19 U.S.C. 4031 (a)(3)(B)(ii) ).”
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
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Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
Applies to
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.03.
Applies to
Classify under Chapter 22 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.