| 2206.00 | | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 2206.00 | 100 | 1 Of an alcoholic strength by volume of less than 1% vol |
| 2206.00 | | 2 Other |
| 2206.00 | 210 | (1) Saké (Seishu and Dakushu) |
| 2206.00 | | (2) Other |
| 2206.00 | 221 | A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 |
| 2206.00 | | B Other |
| 2206.00 | | (a) Sparkling beverages made, in part, from malt |
| 2206.00 | 223 | - Stipulated by the B of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (added spirit to low-malt beer) |
| 2206.00 | 224 | - Other |
| 2206.00 | | (b) Other |
| 2206.00 | 228 | - Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (fermented sugars, hop cones, water and articles stipulated by a Cabinet Order as materials) |
| 2206.00 | 229 | - Other |
