WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
21.01 - Extracts, essences and concentrates, of coffee, tea or mat6 and preparations with a basis of these products or with a basis of coffee, tea or math; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates of coffee, and reparations with a basis of these extracts, essences or concentrates or with a asls of coffee : g 2101.12 - - Extracts, essences and concentrates - - Preparations with a basis of extracts, essences or concentrates or with a 2101.20 - Extracts, essences and concentrates, of tea or matt, and 2101.30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences 2 101.1 1 basis of coffee reparations with a basis of these extracts, essences or concentrates or with a asls of tea or mat6 and concentrates thereof The heading covers : (1) Coffee extracts, essences and concentrates. These may be made from real coffee b (whether or not caffeine has been removed or from a mixture of real coffee and coffee substitutes in any proportion. They may e in liquid or powder form, usually hi hl concentrated. This grou includes roducts known as instant coffee. This is coffee w ic has been brewed and de ydrated or?3 rewed and then frozen and dried by vacuum. R f- K (2) Tea or mat4 extracts, essences and concentrates. These products correspond, mutatis mutandis, to those referred to in paragraph (1). (3) Preparations with a basis of the coffee, tea or mat4 extracts, essences or concentrates of paragraphs (1) and (2) above. These are pre arations based on extracts, essences or concentrates of coffee, tea or mat6 (and not on co . ee, tea or mat6 themselves), and include extracts, etc., with added starches or other carbohydrates. K (4) Preparations with a basis of coffee, tea or mat&These preparations include, inter alia : (a) " coffee pastes " consisting of mixtures of ground, roasted coffee with vegetable fats and sometimes other ingredients, and (b) tea preparations consisting of a mixture of tea, milk powder and sugar. (5) Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof. These are all kinds of roasted roducts intended to re lace or imitate coffee when infused with hot water, or to be ad ed to coffee. These pro ucts are sometimes described as " coffee ", prefixed by the name of the basic substance (e.g., barley " coffee ",malt " coffee ",acorn " coffee "). B T 6 B Roasted chicory is obtained by roasting the chico root Cichorium intybus var. sativum) of heading 12.12. It is blackish-brown in colour an has a itta flavour. Other roasted coffee substitutes include those derived fiom su ar beet, carrots, figs, cereals (especially barley, wheat and rye), split peas, lupine seeds, e ible acorns, soya beans, date stones, almonds, dandelion roots or chestnuts. The heading also includes roasted malt so put up that it is clearly intended for use as a coffee substitute. d These products may be presented in lump, granular or owder form, or as liquid or solid extracts. They ma also be mixed either with one ano er or with other ingredients (e-g., salt or alkaline car onates), and may be put up.in various types of containers. g tg The heading does not cover : (a) Roasted coffee substitutes containing coffee in any proportion (heading 09.01). (b) Flavoured tea (heading 09.02). (c) Caramel (caramelised molasses and caramelised sugars) (heading 17.02). (d) Products of Chapter 22.
1.- This Chapter does not cover : (a) Mixed vegetables of heading 07.12; (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01); (c) Flavoured tea (heading 09.02); (d) Spices or other products of headings 09.04 to 09.10; (e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) Products of heading 24.04; (g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or (h) Prepared enzymes of heading 35.07. 2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. 3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.