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09.01 ‑ Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
This heading includes :(1) Raw coffee in all forms, i.e. : in berries, as gathered from the shrub; in beans or seeds complete with their yellowish skins; in beans or seeds stripped of their skins. (2) Coffee from which the caffeine has been extracted by soaking the raw beans in various solvents. (3) Roasted coffee (with or without caffeine content) whether or not ground. (4) Husks and skins of coffee. (5) Coffee substitutes containing coffee in any proportion.
The heading excludes :(a) Coffee wax (heading 15.21). (b) Extracts, essences and concentrates of coffee (sometimes known as instant coffee) and preparations with a basis of those extracts, essences or concentrates; roasted coffee substitutes not containing coffee (heading 21.01). (c) Caffeine, the alkaloid in coffee (heading 29.39).
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