2101.20.32.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS subheading, 2101.20.32.00, encompasses extracts, essences, and concentrates derived from tea or maté, as well as preparations that utilize these concentrated forms or are based directly on tea or maté. This includes a wide array of products such as instant tea or maté powders, ready-to-drink teas and matés, and other pre-mixed beverages where the primary flavoring or active ingredient originates from tea or maté. The classification here is specifically for products not covered by other more specific subheadings within the "Extracts, essences and concentrates, of tea or maté" grouping.

The key distinction for this "Other" category lies in its residual nature. It covers those tea or maté preparations that do not fall under more precise descriptions, often due to specific formulations, preparation methods, or ingredient combinations not explicitly detailed elsewhere. For instance, if a tea or maté preparation contains significant amounts of other ingredients that alter its primary characteristic beyond a simple extract or concentrate, it might be classified here if it doesn't fit a more specific subheading.

As this is a leaf node, there are no further subcategories. Classification within this subheading depends on the specific composition and nature of the tea or maté-based product. The determining factor is whether the product is primarily an extract, essence, or concentrate of tea or maté, or a preparation based on these, and if it does not meet the criteria for any other more specific HTS classification within the tea and maté extracts chapter. Careful consideration of the product's ingredients and processing is paramount for accurate classification.