PREPARATIONS FOR MAKING COFFEE BEVERAGE. 2 DIFFERENT CAPSULES (8 OF EACH) SOLD IN A RETAIL PACK. DESIGNED FOR PLACING INTO A MACHINE TO PRODUCE A DRINK. KEY INGREDIENTS WITHIN THE CAPSULES ARE ROASTED AND GROUND COFFEE (NOT DECAFFINATED), WHOLE MILK POWDER AND SUGAR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO HEADING 0901 FOR COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION GIR 3(B) HAS BEEN USED AS THE CAPSULE OF ROAST COFFEE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 5 (B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 090121 - COFFEE, ROASTED; NOT DECAFFINATED ALSO CLASSIFIED IN ACCORDANCE WITH: CNENS TO 09012100 AND 09012200