HS Code for Mate extract
Mate extract is classified under HS code 2101.20, which covers extracts, essences, and concentrates of tea or mate, as well as preparations based on these extracts. This classification is appropriate because the product has undergone a process of extraction from the raw mate leaves (Ilex paraguariensis). Unlike the raw leaves, which are classified in Chapter 9, these extracts are considered "miscellaneous edible preparations" under Chapter 21. The extraction process typically involves using water or other solvents to isolate the active components, which are then concentrated into a liquid, powder, or paste form. Even if these extracts contain added sugars, starches, or other food substances to facilitate their use in beverages, they remain within heading 2101 as long as the mate extract provides the essential character of the preparation. This follows the guidelines of the Explanatory Notes to the Harmonized System for Chapter 21, which distinguish between the raw agricultural product and the processed industrial extract.
Products Included
- Instant mate powder
- Liquid mate concentrates
- Mate essences for beverage flavoring
- Soluble mate preparations
Common Misclassification
The most common misclassification for mate extract is HS code 0903.00. Code 0903.00 is strictly reserved for the raw or dried leaves of the mate plant. Once the leaves are processed into an extract or essence, they must move to 2101.20. Another error involves HS code 2106.90 for general food preparations; however, because 2101.20 specifically names mate extracts, it takes precedence according to the principle of specificity in GIR 3(a).
FAQ
What is the HS code for mate extract?
The HS code for mate extract is 2101.20, which includes extracts, essences, and concentrates of mate.
Does this code include mate-flavored syrups?
If the syrup is a highly concentrated essence used for flavoring, it may fall under 2101.20; however, if it is a finished sugar syrup with only minor flavoring, it might be classified under 2106 or 1702 depending on the sugar content and use.
Industry
Frequently Asked Questions
What is the HS code for Mate extract?
The HS code for Mate extract is 210120 (Extracts, essences and concentrates; of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate).
How do I classify Mate extract for customs?
Mate extract is classified under HS code 210120 — Extracts, essences and concentrates; of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate. This is a 6-digit subheading level code.
Is the HS code for Mate extract the same in all countries?
The base HS code 210120 for Mate extract is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.