2202.10.00 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored

This HTS category, 2202.10, specifically addresses waters that have undergone modification beyond their natural state. It encompasses mineral waters, aerated waters, and other potable waters that have had sugar, artificial sweeteners, or flavoring agents added. The key distinguishing factor here is the inclusion of such additives, which alters the fundamental character of plain water. Products classified here are intended for direct consumption as flavored or sweetened beverages, distinguishing them from unadulterated waters which would fall under a different classification.

While the broader heading 2202 covers a range of non-alcoholic beverages, this specific subheading carves out those primarily water-based with added sweetening or flavoring. It is crucial to differentiate these from fruit, nut, or vegetable juices of heading 2009, which are derived from the processing of fruits, nuts, or vegetables and have their own distinct tariff treatment. The focus for 2202.10 remains on beverages where water is the principal component and sweetness or flavor is introduced through artificial or added means.

The subcategories under 2202.10.00 further refine the classification based on the effervescence and nature of the beverage. "Carbonated soft drinks" represents a significant portion of this category, including popular items like sodas and sparkling beverages. The "Other" subcategory captures remaining products that fit the criteria of added sugar or flavor but are not carbonated. This bifurcation is essential for accurate customs declarations, allowing for specific tracking and tariff application based on the product's physical characteristics and formulation.