HS 210120 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté

What products does HS 210120 cover?

This subheading covers extracts, essences, and concentrates derived from tea (Camellia sinensis) or maté (Ilex paraguariensis), as well as preparations that are based on these extracts, essences, or concentrates, or directly on tea or maté. This includes highly concentrated forms of tea or maté that are typically used as ingredients in beverages, food products, or other preparations, where the characteristic flavor and aroma of tea or maté are retained. The WCO Harmonized System Explanatory Notes for Heading 2101 clarify that these products are obtained by extracting the soluble constituents of tea or maté, often through aqueous extraction followed by concentration, as further defined by the USITC Harmonized Tariff Schedule and EU TARIC classification guidelines.

What falls outside HS 210120?

The following products are excluded from HS 210120: unmixed tea or maté leaves, whether whole, broken, or powdered, which are classified under Chapter 09 (e.g., HS 0902 for tea or HS 0903 for maté). Also excluded are certain medicinal preparations containing tea or maté extracts but formulated for therapeutic or prophylactic uses, which would typically fall under Chapter 30. Furthermore, beverages ready for consumption, such as bottled iced tea, even if made from tea extracts, are generally classified under Chapter 22 (e.g., HS 2202 for non-alcoholic beverages), as they are no longer merely extracts or concentrates but finished drinks. Preparations where the tea or maté component is negligible or not the essential character are also excluded.

What are common classification mistakes for HS 210120?

A common error is misclassifying ready-to-drink tea beverages, such as sweetened iced tea, under HS 210120 instead of HS 2202. Importers often overlook the distinction between a concentrated ingredient and a finished beverage, leading to incorrect duty rates and regulatory compliance issues. Another frequent mistake involves classifying unmixed, dried tea leaves or maté under this subheading, when they correctly belong in Chapter 09. This error often arises from a misunderstanding of "extracts, essences and concentrates" versus the raw or minimally processed plant material. Applying General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors.

How should importers classify products under HS 210120?

The correct procedure for classifying products under HS 210120 involves a thorough review of the product's composition, concentration, and intended use. Importers and customs brokers should first ascertain if the product is genuinely an extract, essence, or concentrate of tea or maté, or a preparation predominantly based on these. This requires examining ingredient lists, manufacturing processes, and product specifications to confirm the presence and proportion of the tea/maté extract. Consulting the WCO Explanatory Notes for Chapter 21, along with specific rulings from the USITC (e.g., through CROSS rulings) or EU TARIC database, is highly recommended. If the product is a finished beverage, it should be directed to Chapter 22; if it is raw tea or maté, Chapter 09 is appropriate. Accurate classification ensures compliance with import regulations and correct duty assessment.