Division 6
United Kingdom
Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.
Notes on Chapter 21
Footnotes
- f1
-
See Annex 1.
- f2
-
The collection of the specific duty is suspended, on an autonomous basis, for an indefinite period.
- f3
-
Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).
- f4
-
WTO tariff quota.