HS Code for Coffee preparations

The classification of coffee preparations under HS code 2101.12 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System. Heading 2101 covers extracts, essences, and concentrates of coffee, tea, or maté and preparations with a basis of these products. Specifically, subheading 2101.12 is designated for preparations with a basis of these extracts, essences, or concentrates or with a basis of coffee. This classification is distinct from raw or roasted coffee beans found in Chapter 9. The primary factor for classification here is the level of processing and the addition of other ingredients. When coffee is processed into an extract and then mixed with substances like vegetable fats, sugar, or dairy substitutes to create a ready-to-use mix, it moves from Chapter 9 to Chapter 21. This code encompasses a wide variety of modern consumer goods designed for convenience, where the "basis" of the product remains the coffee component, even if other additives are present in significant quantities. Customs authorities look for the presence of coffee extracts or the characteristic of being a "preparation" rather than just the bean itself. The distinction is crucial for trade statistics and the application of specific tariffs that differ significantly between raw agricultural commodities and processed food preparations.

Products Included

• Instant coffee mixes (e.g., 3-in-1 sachets)
• Coffee-based beverage powders containing creamer or sugar
• Flavored coffee concentrates
• Preparations for making iced coffee
• Soluble coffee preparations with added antioxidants or vitamins

Common Misclassification

Coffee preparations are frequently confused with roasted coffee beans under heading 0901. While 0901.21 and 0901.22 cover roasted coffee, they do not include products with added substances like milk powder or sugar. Another common error is using 2202.99 for liquid coffee-based drinks; however, if the product is a concentrated preparation intended to be diluted, 2101.12 is more appropriate. Additionally, food preparations of flour or malt extract under 1901 are sometimes mistakenly used for coffee-flavored nutritional powders.

FAQ

What is the HS code for coffee preparations?

The primary HS code for preparations with a basis of coffee or coffee extracts is 2101.12.

What is the difference between 2101.11 and 2101.12?

HS code 2101.11 covers the pure extracts, essences, and concentrates themselves, whereas 2101.12 covers preparations that use those extracts as a base, often including additives like sugar or flavorings.