HTS heading · chapter 21
2101
Extracts, 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; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Analysis
Heading 2101 of the Harmonized Tariff Schedule covers extracts, 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; roasted chicory and other roasted coffee substitutes, and extracts…. It divides into 4 six-digit subheadings and 20 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 2101.12.32 (described in general note 15 of the tariff…) and 2101.12.34 (described in additional U.S. note 9 to chapter 17…).
3 of its 13 lines with a percentage rate are duty-free at the general rate (23%) and 10 are dutiable, from duty-free up to 10%. The median line pays 10%.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2101.20 (extracts, essences and concentrates, of tea or…, 9 lines), 2101.12 (preparations with a basis of extracts, essences…, 8 lines), 2101.11 (extracts, essences and concentrates, 2 lines) and 2101.30 (unnamed, 1 line).
Its median rate of 10% sits at the 71st percentile of the headings in chapter 21.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2101.11.21 | Instant coffee, not flavored | Free |
| 2101.11.29 | Extracts, essences and concentrates: other | Free |
| 2101.12.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 2101.12.34 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.38 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.44 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.48 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.54 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.58 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.90 | Other: other | 8.5% |
| 2101.20.20 | Extracts, essences and concentrates | Free |
| 2101.20.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 2101.20.34 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.38 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.20.44 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.48 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.20.54 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.58 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.20.90 | Other: other | 8.5% |
| 2101.30.00 | Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof | 2.1¢/kg |