| 2106.90.10 | 50 | Food preparations not elsewhere specified or included. - Other - Chewing gum, containing 2 mg or more of nicotine;
Cream of coconut syrup for use in the manufacture of beverages;
Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages;
Nutmeat substitutes;
Sour dough flavouring ingredients;
Tea substitutes;
Vegetable preparations for use as flavouring - Vegetable preparations for use as flavouring | KGM | Free | CCCT, LDCT |
| 2106.90.10 | 90 | Food preparations not elsewhere specified or included. - Other - Chewing gum, containing 2 mg or more of nicotine;
Cream of coconut syrup for use in the manufacture of beverages;
Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages;
Nutmeat substitutes;
Sour dough flavouring ingredients;
Tea substitutes;
Vegetable preparations for use as flavouring - Other | KGM | Free | CCCT, LDCT |
| 2106.90.21 | 00 | Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter;
Food concentrates and fruit syrups for use in beverages or other food preparations: - Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter | KGM | 6% | CCCT, LDCT |
| 2106.90.98 | 00 | Food preparations not elsewhere specified or included. - Other - Other: - Jelly powders, ice cream powders and powders for similar preparations | KGM | 10.5% | CCCT, LDCT |
| 2106.90.99 | 10 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring powders: - Flavouring powders | KGM | 10.5% | CCCT, LDCT |
| 2106.90.99 | 40 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring extracts and essences: - Flavouring extracts and essences | KGM | 10.5% | CCCT, LDCT |
| 2106.90.97 | 00 | Food preparations not elsewhere specified or included. - Other - Other: - Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages | KGM | Free | AUT, NZT, |
| 2201.10.00 | | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters | LTR | Free | CCCT, LDCT |
| 2201.10.00 | 10 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters - Natural mineral waters | LTR | Free | CCCT, LDCT |
| 2201.10.00 | 90 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters - Other | LTR | Free | CCCT, LDCT |
| 2201.90.00 | 00 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Other | LTR | 6.5% | CCCT, LDCT |
| 22.02 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. | | | |
| 2701.20.00 | 00 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal. - Briquettes, ovoids and similar solid fuels manufactured from coal | TNE | Free | CCCT, LDCT |
| 2202.10.00 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | LTR | 11% | CCCT, LDCT |
| 2202.10.00 | 11 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Containing high intensity sweeteners | LTR | 11% | CCCT, LDCT |
| 2202.10.00 | 19 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Other | LTR | 11% | CCCT, LDCT |
| 2202.10.00 | 90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other | LTR | 11% | CCCT, LDCT |
| 2202.90 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other | | | |
| 2202.90.10 | 00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Non-alcoholic beer | LTR | Free | CCCT, LDCT |
| 2202.90.20 | 00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Non-alcoholic wine | LTR | 3.3¢/litre | CCCT, LDCT |
| 2202.90.31 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable | LTR | 11% | CCCT, LDCT |
| 2202.90.31 | 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Orange juice | LTR | 11% | CCCT, LDCT |
| 2202.90.31 | 90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Other | LTR | 11% | CCCT, LDCT |
| 2202.90.32 | 00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Juices, not concentrated, fortified with vitamins or minerals: - Of mixtures of fruits or vegetables | LTR | 11% | CCCT, LDCT |
| 2202.90.41 | 00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Other - Beverages containing milk: - Chocolate milk | LTR | 11% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: 3748
