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: FOR 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; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF.
GIR 3(B) HAS BEEN USED AS THE COFFEE CONTENT GIVES THIS PRODUCT THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 210111: EXTRACTS, ESSENCES AND CONCENTRATES.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN TO HEADING 2101 (1) REFERS.