Chapter 21 is the 'Miscellaneous edible preparations' category in the HS classification system, covering food preparations not included in other chapters. It mainly includes extracts, essences and concentrates of coffee, tea, maté and preparations with a basis of these products (2101), yeasts and baking powders (2102), sauces, soups and mixed condiments (2103), ice cream and other edible ice (2105), and food preparations not elsewhere specified or included (2106). Goods of this chapter are generally deeply processed, are not primary agricultural products, and often contain multiple ingredients or undergo complex processes. Heading 2101 covers extracts, essences and concentrates of coffee, tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee, tea or maté. Specifically, it includes coffee concentrates, coffee extracts, coffee preparations (such as instant coffee, coffee beverage bases), tea or maté extracts and preparations thereof. However, it excludes roasted coffee beans (0901), unroasted coffee beans (0901), tea (0902) and other primary products, and also excludes alcoholic beverages containing coffee (Chapter 22). Code 210112 has 6 digits. The first 2 digits '21' represent Chapter 21 'Miscellaneous edible preparations', indicating that the goods belong to the category of deeply processed foods. The 3rd-4th digits '01' represent heading 2101 'Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products', defining processed products based on coffee, tea or maté. The 5th-6th digits '12' are a subheading further subdivided into 'Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee', distinguished from subheading 210111 (extracts, essences and concentrates of coffee) and 210120 (extracts, essences and concentrates of tea or maté and preparations thereof). Therefore, 210112 specifically refers to food preparations made with a basis of coffee extracts or coffee, with other ingredients added, such as 3-in-1 instant coffee, coffee beverage powder, etc. The goods are classified under 210112 rather than adjacent codes because: they are preparations with a basis of coffee extracts or coffee, not pure coffee extracts (210111). If they were pure coffee extracts or concentrates, they should be classified under 210111. If they were roasted coffee beans or coffee powder, they should be classified under 0901. If they were alcoholic beverages containing coffee, they should be classified under Chapter 22. 210112 emphasizes 'preparations', i.e., coffee-based materials with other ingredients added (such as sugar, non-dairy creamer), and not more specifically named in other headings.

Product name: The specific name of the declared goods, which should accurately reflect the product attributes, such as '3-in-1 instant coffee', 'coffee solid beverage'. Ingredient content: List the percentage content of coffee extract or coffee in the goods, as well as the content of other main ingredients (such as sugar, non-dairy creamer). Packaging specifications: Explain the packaging form and net weight of the goods, such as '15g/bag, 20 bags/box'. Brand: The brand name of the declared goods; if no brand, fill in 'None'. Processing method: Briefly describe the processing technology, such as 'spray drying', 'mixing and granulation', etc., to prove that it is a preparation rather than an extract. Use: Explain the main use of the goods, such as 'for direct brewing and drinking' or 'as a beverage base'. Product name: 3-in-1 instant coffee; Ingredient content: coffee extract 15%, white sugar 45%, non-dairy creamer 40%; Packaging specifications: 15g/bag, 20 bags/box, net weight 300g/box; Brand: Nescafe; Processing method: mixing and granulation; Use: for direct brewing and drinking. Misreporting pure coffee extract (210111) as 210112, leading to classification errors. Not providing coffee content, making it impossible to determine whether coffee is the basis. Misclassifying roasted coffee beans (0901) under 210112, ignoring the difference between primary agricultural products and preparations.

Core classification criteria: First, confirm whether the goods are based on coffee extracts, concentrates or coffee. Second, determine whether the goods have been deeply processed and other ingredients (such as sugar, creamer) have been added, thus becoming a 'preparation'. Third, exclude primary coffee products (0901) and pure coffee extracts (210111). Finally, if the goods are based on tea or maté, classify under 210120. Therefore, 210112 applies to food preparations made with a basis of coffee extracts or coffee, with other ingredients added, and not more specifically named in other headings. 210111 Extracts, essences and concentrates of coffee: 210111 is pure coffee extract or concentrate, without added other ingredients; 210112 is a preparation based on coffee extract with added sugar, creamer, etc. 0901 Coffee, whether or not roasted or decaffeinated: 0901 is primary coffee products, including coffee beans, coffee powder; 210112 is deeply processed preparations, usually instant or ready-to-drink. 210120 Extracts, essences and concentrates of tea or maté and preparations thereof: 210120 is based on tea or maté; 210112 is based on coffee, different bases. 220210 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: 220210 is beverages, usually ready-to-drink; 210112 is powder or concentrated preparations, requiring brewing or dilution. 210690 Other food preparations: 210690 is food preparations not elsewhere specified or included; 210112 is specifically named coffee preparations, which should be classified under 210112 preferentially. Is it based on coffee extract or coffee? Have other ingredients been added (such as sugar, creamer)? Is it a pure coffee extract (210111)? Is it a primary coffee product (0901)? Is it a tea or maté preparation (210120)?

How to query the import tax rate for 210112? You can query the MFN rate, agreement rate, etc. through the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms by entering HS code 210112 and selecting the corresponding country of origin and trade mode. Note that tax rates may be adjusted with policy changes; it is recommended to refer to the latest published rates. Which code should 3-in-1 instant coffee be classified under? 3-in-1 instant coffee is usually based on coffee extract with added sugar and non-dairy creamer, belonging to preparations with a basis of coffee, and should be classified under 210112. If the coffee content is extremely low, it may be regarded as other food preparations, and judgment should be based on the ingredient proportions. What is the main difference between 210112 and 210111? 210111 is pure coffee extract or concentrate, without added other ingredients; 210112 is a preparation based on coffee extract or coffee with added other ingredients. Simply put, 210111 is the raw material, and 210112 is the formulated product. What documents are required when declaring 210112? Usually, contracts, invoices, packing lists, bills of lading, certificates of origin, health certificates, ingredient test reports, etc. are required. For prepackaged foods, Chinese label samples and translations are also required. Specific requirements are subject to customs regulations. Which code should coffee powder ground from coffee beans be classified under? Coffee powder ground from roasted coffee beans, if no other ingredients are added, should be classified under 0901.2100 (coffee, roasted, not decaffeinated) or 0901.2200 (coffee, roasted, decaffeinated), not 210112. What is the export tax rebate rate for 210112? The export tax rebate rate should be queried according to the latest tax rebate rate library issued by the State Administration of Taxation. Usually, it can be queried through the export tax rebate system by HS code, or consult the local tax authorities. The rebate rate may be adjusted; it is recommended to refer to the rate at the time of declaration. Does cross-border e-commerce retail import of coffee preparations apply to 210112? Cross-border e-commerce retail imported goods must be classified according to the actual goods. If the coffee preparation meets the description of 210112, then this code applies. However, cross-border e-commerce has a separate positive list and tax policies, and declaration must be made in accordance with the list requirements. If the coffee content in a coffee preparation is less than 50%, can it still be classified under 210112? In classification, 'basis' is not solely determined by whether the content exceeds 50%, but by whether coffee gives the product its essential character. If the coffee content is low but is still the main source of flavor, it may still be classified under 210112; if coffee is only added in trace amounts, it may be classified under 210690. It is recommended to provide ingredient and process descriptions.