Classification of carbonated fruit beverages turns on essential character: aerated drinks fall under Heading 2202, not fruit juice heading 2009.

Carbonated beverages containing only a minor fruit juice content, together with sugar, preservatives and flavours, are classified by their essential character as aerated non-alcoholic beverages under Heading 2202 rather than as fruit juices under Heading 2009. The tariff note to Heading 2009 excludes diluted products and beverages with greater quantities of water or carbon dioxide, while fruit juice for direct consumption is treated differently under the food regulations. The lemon variants fall under CTH 22021020 as lemonade, and the remaining products fall under CTH 22021090 as other beverages. Reliance on the Appy Fizz ruling was held inapplicable because it arose under a different tax regime and on different facts.

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Issues: Whether the applicant's carbonated beverages with fruit juice are classifiable as fruit juices under Heading 2009 or as beverages under Heading 2202 of the Customs Tariff, and whether the individual products fall under Heading 22021020 as lemonade or Heading 22021090 as other beverages.

Analysis: The products were found to contain about 92% carbonated water, with fruit juice only in small percentages, along with sugar, preservatives, flavours and other additives. Under the Food Safety and Standards Regulations, fruit juice is a direct-consumption juice obtained from fruit, while carbonated beverages with fruit juice are distinct products where fruit juice content is below the threshold prescribed for fruit drinks. The tariff note to Heading 2009 excludes diluted products and beverages having greater quantities of water or carbon dioxide, while Heading 2202 covers aerated and flavoured non-alcoholic beverages. The classification was therefore determined by the product's dominant character as a carbonated beverage, not as a fruit juice. The reliance placed on the Appy Fizz decision was held inapplicable because that ruling arose under the VAT regime and concerned different product facts.

Conclusion: The products are not classifiable under Heading 2009 as fruit juices. They fall under Heading 2202, with the lemon products classifiable under CTH 22021020 as lemonade and the remaining products classifiable under CTH 22021090 as other beverages.

Final Conclusion: The ruling adopts the tariff treatment of the products as carbonated beverages rather than fruit juices, with classification varying by flavour within Heading 2202.

Ratio Decidendi: Where a product is predominantly carbonated water with only a minor fruit juice content and added sweeteners, flavours and preservatives, its classification is governed by its essential character as a beverage under Heading 2202 and not as fruit juice under Heading 2009.

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