&&Chai Tea Latte K-Cups are a hot beverage preparation comprised of black tea, brown sugar, milk products, and other flavouring ingredients weighing 15 grams, packaged inside a disposable plastic drum with a foil seal. The K-Cup is designed to be used with the Keurig brewing system where the foil seal is perforated and hot water is percolated through the mixture to obtain the beverage.

&&The Chai Tea Latte K-Cups' mixture is a blend of ingredients composed of black tea, brown sugar, milk products, and other flavouring ingredients. The inclusion of sugar and dairy precludes this mixture from remaining a tea of heading 09.02. WCO Explanatory Note, paragraph (X), of General Interpretative Rule 2(b) directs that mixtures being preparations, described as such in a heading, are to be classified under the provision of GIR 1. Heading 21.01 provides for preparations with the basis of tea as such is the more appropriate heading.&&Furthermore, the heading 21.01 Explanatory Note, item (4)(b), states that the heading covers "tea preparations consisting of a mixture of tea, milk powder and sugar."&&