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Table 1 Categories for analyses

From: The benefits and challenges of taxing sugar in a small island state: an interrupted time series analysis

Overall categories

Tariff codea

Detailed Product Categories [16]

Explanation (Example)

Unique products (b)

SSBs (taxed)

75%

2202.101

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter, or flavoured “Waters, containing added sugar”

Sweetened with primarily sugar, corn syrup, fructose, etc. (Coca-Cola, Mountain Dew, Fruit punch)

1059 (331)

Non-SSBs (untaxed)

15%

2201.100

Mineral waters and aerated waters

No sugar added, still or sparkling (La Croix, Nirvana water, Perrier)

332 (115)

2202.109

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter, or flavoured “Other”

Sweetened with primarily NNS (Diet Coke, Diet Sprite, Diet tonic water)

357 (101)

2202.990

Other miscellaneous drinks

Protein drinks/shakes with added sugar or NNS (PediaSure, Slimfast, Ensure)

150 (58)

Subsidy (untaxed)

5% to 0%

701.900

Potatoes, fresh or chilled: “other”

101 (31)

704.100

Cauliflowers and headed broccoli

57 (14)

706.101

Carrots and turnips: Turnip, yellow

7

706.109

Carrots and turnips: “other”

5 (1)

805.100

Citrus fruit, fresh or dried: “Oranges”

44 (6)

808.100

Apples

139 (27)

  1. No alcoholic beverages or dairy products were used in this analysis
  2. aTariff 2202.101 codes for SSBs, whereas tariff 2202.109 codes for ABS/NNS beverages
  3. bNumber of products dropped from the price analyses due to not being on market at week one or 103