Energy drink classification under tariff heading 2202 90 90 sustained as the residual heading for caffeinated beverages.

Imported energy drinks containing taurine, glucuronolactone, caffeine, inositol, B vitamins and sugars were treated as non-alcoholic beverages rather than mineral water or aerated water with added sweetening matter. Because the product did not fit CTH 2202 10 10, the residual heading CTH 2202 90 90 applied. The classification was supported by the product composition, the tariff treatment under the harmonised system, and Rule 3(c), under which goods equally capable of more than one heading are placed in the heading occurring last in numerical order. The revenue appeal failed and the residual classification was sustained.

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Issues: Whether the imported energy drink was classifiable under CTH 2202 10 10 as mineral water or aerated water containing added sugar or other sweetening matter or flavoured, or under CTH 2202 90 90 as other non-alcoholic beverages.

Analysis: The product contained taurine, glucuronolactone, caffeine, inositol, B vitamins, sucrose, glucose and sugar. On that composition, and in view of the material indicating that it was treated as a caffeinated beverage rather than mineral water or aerated water, the scope of CTH 2202 10 10 was found to be inapplicable. The classification was also supported by the tariff treatment reflected in the harmonised system and by the principle that where goods do not fit the more specific competing heading, the residual heading applies. The reasoning also followed the interpretative approach under Rule 3(c), under which goods equally meriting more than one heading are placed in the heading occurring last in numerical order.

Conclusion: The goods were held classifiable under CTH 2202 90 90 and not under CTH 2202 10 10.

Final Conclusion: The revenue appeal failed and the order classifying the imported product under the residual heading was sustained.

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