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 SKIMMED MILK POWDER, WHOLE MILK POWDER, SUGAR AND SOLUBLE COFFEE.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2101 - EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE: ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATED THEREOF: 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 2101129291 - CONTAINING BY WEIGHT 1.5% OR MORE MILKFAT, 2.5% OR MORE MILK PROTEINS, 5% OR MORE SUGAR OR 5% OR MORE STARCH. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 2101