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The heading covers :
(1) Coffee extracts, essences and concentrates. These may be made from real coffee (whether or not caffeine has been removed) or from a mixture of real coffee and coffee substitutes in any proportion. They may be in liquid or powder form, usually highly concentrated. This group includes products known as instant coffee. This is coffee which has been brewed and dehydrated or brewed and then frozen and dried by vacuum. (2) Tea or mate extracts, essences and concentrates. These products correspond, mutatis mutandis, to those referred to in paragraph (1). (3) Preparations with a basis of the coffee, tea or mate extracts, essences or concentrates of paragraphs (1) and (2) above. These are preparations based on extracts, essences or concentrates of coffee, tea or mate (and not on coffee, tea or mate themselves), and include extracts, etc., with added starches or other carbohydrates. (4) Preparations with a basis of coffee, tea or mate. These preparations include, inter alia : (a) "coffee pastes" consisting of mixtures of ground, roasted coffee with vegetable fats and sometimes other ingredients, and (b) tea preparations consisting of a mixture of tea, milk powder and sugar. (5) Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof. These are all kinds of roasted products intended to replace or imitate coffee when infused with hot water, or to be added to coffee. These products are sometimes described as "coffee", prefixed by the name of the basic substance (e.g., barley "coffee", malt" coffee", acorn "coffee").
Roasted chicory is obtained by roasting the chicory root (Cichorium intybus var. sativum) of heading 12.12. It is blackish‑brown in colour and has a bitter flavour.
Other roasted coffee substitutes include those derived from sugar beet, carrots, figs, cereals (especially barley, wheat and rye), split peas, lupine seeds, edible acorns, soya beans, date stones, almonds, dandelion roots or chestnuts. The heading also includes roasted malt so put up that it is clearly intended for use as a coffee substitute.
These products may be presented in lump, granular or powder form, or as liquid or solid extracts. They may also be mixed either with one another or with other ingredients (e.g., salt or alkaline carbonates), and may be put up in various types of containers. The heading does not cover : (a) Roasted coffee substitutes containing coffee in any proportion (heading 09.01). (b) Flavoured tea (heading 09.02). (c) Caramel (caramelised molasses and caramelised sugars) (heading 17.02). (d) Products of Chapter 22.
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