&&The 40 Below Jo Houseblend Dark Roast flash frozen beads are composed of espresso only. They can be eaten as a snack or used with hot water to make an instant coffee beverage. They are packaged for retail sale in 4 ounce single servings.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2101.12.00.00. This tariff classification number is incorrect. Heading 21.01 covers extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté. Subheading 2101.12 covers preparations with a basis of coffee. The Houseblend Dark Roast does not meet the definition of a preparation because it contains only extracts, essences or concentrates of coffee. It is classified as other coffee extracts, essences and concentrates under 2101.11.90.90.&&