TEA PREPARATION OF 2 CAPSULES WHICH ARE SOLD AND USED TOGETHER IN A MACHINE TO MAKE A SINGLE DRINK. CAPSULE 1: INGREDIENTS WHOLE MILK POWDER (WHERE THE WHOLE MILK POWDER IS 26% MILK FAT & 34% MILK PROTEIN), SUGAR , EMULSIFIER SOYA LECITHIN. CAPSULE 2 INGREDIENTS SUCROSE , WHOLE MILK POWDER (WHERE THE 42% WHOLE MILK POWDER IS 34% MILK PROTEIN & 26% MILK FAT), TEA EXTRACT POWDER , NATURAL SPICE FLAVOURINGS [CINNAMON , GINGER , CARDAMOM AND CLOVE], VEGETABLE OIL , EMULSIFIER SOYA LECITHIN.

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 2101EXTRACTS, 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 210120 EXTRACTS, ESSENCES AND CONCENTRATES, OF TEA OR MATÉ, AND PREPARATIONS WITH A BASIS OF THESE EXTRACTS, ESSENCES OR CONCENTRATES, OR WITH A BASIS OF TEA OR MATÉ. CN CODE 21012098 OTHER THAN WITH A BASIS OF EXTRACTS, ESSENCES OR CONCENTRATES OF TEA OR MATÉ. TARIC CODE 2101209886 OTHER THAN CONTAINING 70% OR MORE BY WEIGHT OF SUCROSE (INCLUDING INVERT SUGAR EXPRESSED AS SUCROSE) OR ISOGLUCOSE EXPRESSED AS SUCROSE. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN (4)(B) TO HEADING 2101.