Analysis
Subheading 2101.11 covers extracts, essences and concentrates, within heading 2101. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 2101.11.21 for instant coffee, not flavored (duty-free) and 2101.11.29 for extracts, essences and concentrates: other (duty-free).
By Census's concordance, most of its statistical lines are made by Coffee and Tea Manufacturing (311920). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2101.11 once they fall within heading 2101 (extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2101.11.21 | Instant coffee, not flavored | Free |
| 2101.11.29 | Extracts, essences and concentrates: other | Free |