2101.12.32.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS classification covers specific preparations that are derived from coffee extracts, essences, or concentrates. These are distinct from pure coffee extracts or essences themselves, as they represent further processed products where coffee components are combined with other ingredients. This category is designed to capture ready-to-use or semi-finished coffee-based products that may be used in various applications, such as beverages, flavoring agents, or food ingredients.

The key differentiator for this category is the presence of "preparations" which implies a mixture or formulation. While sibling categories at this level might include other forms of coffee extracts or substitutes, this specific code is for items where the coffee extract, essence, or concentrate is the primary basis, and other substances have been added to create a distinct product with specific intended uses. This could include instant coffee mixes that contain sweeteners or non-dairy creamers, or liquid coffee flavorings.

As this is a terminal node, there are no further subcategories. Classification within this code signifies that the product has met all the criteria for being a preparation based on coffee extracts, essences, or concentrates, and is not a simpler form of coffee extract or essence, nor a coffee substitute. The description "Described in general note 15 of the tariff schedule and entered pursuant to its provisions" indicates that specific additional requirements or definitions found within the tariff schedule's general notes must be met for proper classification.