2101.12.58.00 - Other

This HTS classification, 2101.12.58.00, covers preparations based on coffee extracts, essences, or concentrates, as well as preparations with a basis of coffee itself. Specifically, this subheading applies to articles within this category that contain over 10 percent by dry weight of sugar, as further defined by Additional U.S. Note 3 to Chapter 17. These are typically finished or semi-finished coffee-based products where the sugar content is a significant component.

The distinction between this subheading and its sibling, 2101.12.54.00, lies in the application of specific trade provisions. While both deal with coffee preparations, 2101.12.54.00 applies to those goods that meet the criteria outlined in Additional U.S. Note 8 to Chapter 17 and are entered in accordance with its provisions, which may relate to specific tariff rate quotas or other preferential entry conditions. This subheading, conversely, is determined solely by the sugar content threshold and the general definition of coffee preparations.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification purposes is on accurately assessing whether the product is a coffee-based preparation and whether its dry weight sugar content exceeds the 10 percent threshold stipulated by Additional U.S. Note 3 to Chapter 17. Examples could include sweetened instant coffee mixes, flavored coffee syrups with a significant sugar base, or pre-packaged coffee beverages where sugar is a primary ingredient contributing to the overall composition.