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HS Code (HS 2012)                                                 Product-
                     Chapter  Heading  Subheading       Product Description             Specific Rule
                                              Extracts,  essences  and  concentrates,  of
                                              coffee, tea or maté and preparations with a
                                              basis  of  these  products  or  with  a  basis  of  CC   or
                            21.01
                                              coffee,  tea  or  maté;  roasted  chicory  and  RVC40
                                              other  roasted  coffee  substitutes,  and
                                              extracts, essences and concentrates thereof
                                              Yeasts (active or inactive); other single-cell
                                              micro-organisms,  dead  (but  not  including  CC    or
                            21.02
                                              vaccines of heading 30.02); prepared baking  RVC40
                                              powders
                                              Sauces  and  preparations  therefor;  mixed
                            21.03             condiments and mixed seasonings; mustard   CC       or
                                                                                        RVC40
                                              flour and meal and prepared mustard
                                              Soups and broths and preparations therefor;  CC     or
                            21.04
                                              homogenised composite food preparations   RVC40
                                              Ice cream and other edible ice, whether or  CC      or
                            21.05    2105.00
                                              not containing cocoa                      RVC40
                                              Food  preparations  not  elsewhere  specified
                            21.06
                                              or included
                                              - Protein concentrates and textured protein  CC     or
                                     2106.10
                                              substances                                RVC40
                                                                                        CTH       or
                                     2106.90  - Other
                                                                                        RVC40
                                              CHAPTER  22:  BEVERAGES,  SPIRITS
                     22
                                              AND VINEGAR
                                              Waters, including natural or artificial mineral
                                              waters  and  aerated  waters,  not  containing
                            22.01                                                       CC
                                              added sugar or other sweetening matter nor
                                              flavoured; ice and snow
                                              Waters,  including  mineral  waters  and
                                              aerated  waters,  containing  added  sugar  or
                            22.02             other  sweetening  matter  or  flavoured,  and  CC
                                              other non-alcoholic beverages, not including
                                              fruit or vegetable juices of heading 20.09
                            22.03    2203.00  Beer made from malt                       CC
                                              Wine  of  fresh  grapes,  including  fortified
                            22.04             wines; grape must other than that of heading
                                              20.09
                                     2204.10  - Sparkling wine                          CTSH
                                              - Other wine; grape must with fermentation
                                              prevented  or  arrested  by  the  addition  of
                                              alcohol
                                                                                        CTSH except
                                     2204.21  -- In containers holding 2 l or less
                                                                                        from





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