CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S:
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2101 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATÉ AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATÉ.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 210112 PREPARATIONS WITH A BASIS OF THESE EXTRACTS, ESSENCES OR CONCENTRATES OR WITH A BASIS OF COFFEE.
CN CODE 21011292 PREPARATIONS WITH A BASIS OF THESE EXTRACTS, ESSENCES OR CONCENTRATES OF COFFEE.
TARIC CODE 2101129299 OTHER THAN CONTAINING NO MILKFATS, MILK PROTEINS, SUCROSE, ISOGLUCOSE, GLUCOSE OR STARCH OR CONTAINING LESS THAN 1,5 % MILKFAT, 2,5 % MILK PROTEINS, 5 % SUCROSE OR ISOGLUCOSE, 5 % GLUCOSE OR STARCH.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 21 NOTE 2.
HSEN EXCLUSION (B) TO HEADING 0901.
HSEN (4) TO HEADING 2101.
EXCLUDED FROM 21011292 AS IT CONTAINS 38.5% STARCH.