HTS heading · chapter 22
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow
Analysis
Heading 2201 of the Harmonized Tariff Schedule covers waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2201.10 (unnamed, 1 line) and 2201.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Bottled Water Manufacturing (312112) and Ice Manufacturing (312113). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2201.10.00 | Mineral waters and aerated waters | 0.26¢/liter |
| 2201.90.00 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow: other | Free |