2101.12 - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

This HTS category, 2101.12, encompasses preparations that utilize coffee extracts, essences, or concentrates as their primary ingredient. It also includes preparations where coffee itself forms the base, but these are further refined or processed beyond simple raw coffee. The key distinguishing factor is the presence of a "basis of extracts, essences or concentrates or with a basis of coffee" in a prepared form, setting them apart from raw coffee beans or simple roasted coffee.

The distinction from its sibling category, 2101.11 (Extracts, essences and concentrates), is crucial. While 2101.11 focuses solely on the concentrated forms of coffee, 2101.12 expands to include products where these concentrates are incorporated into a larger preparation or where coffee is processed into a substitute or component within a distinct product. This category is designed to capture finished or semi-finished coffee-based products that are not simply the concentrated extracts themselves.

Within this classification, subcategories further refine the classification based on specific provisions or general characteristics. The existence of subdivisions like "Described in general note 15 of the tariff schedule and entered pursuant to its provisions" and "Other" indicates that specific preferential treatment or unique product attributes may dictate the precise classification. Importers should carefully examine the specific composition and intended use of their coffee preparations to determine the correct subcategory.