2101.12.38.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | 30.5ยข/kg + 8.5% |
| Special Rate of Duty | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA)
BH
๐ง๐ญ
CL
๐จ๐ฑ
CO
๐จ๐ด
JO
๐ฏ๐ด
KR
๐ฐ๐ท
MA
๐ฒ๐ฆ
OM
๐ด๐ฒ
P+
๐จ๐ท
๐ฉ๐ด
๐ธ๐ป
๐ฌ๐น
๐ญ๐ณ
๐ณ๐ฎ
PA
๐ต๐ฆ
PE
๐ต๐ช
S+
๐จ๐ฆ
๐ฒ๐ฝ
SG
๐ธ๐ฌ
|
| Column 2 Rate of Duty | 35.9ยข/kg + 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2101.12.38.00, specifically encompasses blended syrups that are based on coffee extracts, essences, or concentrates, or directly on coffee itself. The defining characteristic for classification under this heading is that these syrups must also meet the specific criteria outlined in Additional U.S. Note 4 to Chapter 17 of the Harmonized Tariff Schedule. These notes often pertain to the composition, origin, or intended use of sugar-containing products, ensuring that only qualifying blended coffee syrups are classified here.
It is crucial to distinguish this category from its sibling, 2101.12.34.00, which covers products described in and entered pursuant to Additional U.S. Note 9 to Chapter 17. While both categories deal with preparations based on coffee and involve specific U.S. notes, the precise wording and requirements of Additional U.S. Notes 4 and 9 are distinct. Therefore, careful examination of which note applies to a particular blended coffee syrup is paramount for accurate classification.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Consequently, the classification relies entirely on meeting the conditions described by the parent category and the specific requirements of Additional U.S. Note 4 to Chapter 17. Examples of goods that might fall under this heading include sweetened coffee beverages in syrup form, or concentrated coffee flavorings intended for use in mixed beverages where sugar content and other characteristics align with the referenced U.S. note.