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HS Code (HS 2012)   Product-  HS Code (HS 2012)                                          Product-
 Chapter  Heading  Subheading   Product Description   Specific Rule   Chapter  Heading  Subheading   Product Description   Specific Rule
 Extracts,  essences  and  concentrates,  of                                            subheading
 coffee, tea or maté and preparations with a                                            2204.29
 basis  of  these  products  or  with  a  basis  of  CC   or                            CTSH except
    21.01
 coffee,  tea  or  maté;  roasted  chicory  and  RVC40                                  from
 other  roasted  coffee  substitutes,  and         2204.29  -- Other                    subheading
 extracts, essences and concentrates thereof                                            2204.21
 Yeasts (active or inactive); other single-cell         2204.30  - Other grape must     CC
 micro-organisms,  dead  (but  not  including  CC   or   Vermouth  and  other  wine  of  fresh  grapes
    21.02                   22.05                                                       CTH
 vaccines of heading 30.02); prepared baking  RVC40   flavoured with plants or aromatic substances
 powders                                      Other  fermented  beverages  (for  example,
 Sauces  and  preparations  therefor;  mixed   cider,  perry,  mead);  mixtures  of  fermented
    21.03      condiments and mixed seasonings; mustard   CC   or      22.06   2206.00  beverages  and  mixtures  of  fermented  CTH
 RVC40
 flour and meal and prepared mustard          beverages and non-alcoholic beverages, not
 Soups and broths and preparations therefor;  CC   or   elsewhere specified or included
    21.04
 homogenised composite food preparations   RVC40   Undenatured  ethyl  alcohol  of  an  alcoholic
 Ice cream and other edible ice, whether or  CC   or   strength by volume of 80 % vol. or higher;
    21.05   2105.00         22.07                                                       CC
 not containing cocoa   RVC40                 ethyl alcohol and other spirits, denatured, of
 Food  preparations  not  elsewhere  specified   any strength
    21.06
 or included                                  Undenatured  ethyl  alcohol  of  an  alcoholic
 - Protein concentrates and textured protein  CC   or   strength by volume of less than 80 % vol.;  CTH   or
       2106.10              22.08
 substances   RVC40                           spirits,  liqueurs  and  other  spirituous  RVC40
 CTH   or                                     beverages
       2106.90  - Other
 RVC40                                        Vinegar and substitutes for vinegar obtained
 CHAPTER  22:  BEVERAGES,  SPIRITS      22.09   2209.00   from acetic acid              CTH
 22
 AND VINEGAR                                  CHAPTER  23:  RESIDUES  AND  WASTE
 Waters, including natural or artificial mineral   23         FROM   THE   FOOD   INDUSTRIES;
 waters  and  aerated  waters,  not  containing   PREPARED ANIMAL FODDER
    22.01      CC
 added sugar or other sweetening matter nor   Flours, meals and pellets, of meat or meat
 flavoured; ice and snow                      offal, of fish or of crustaceans, molluscs or
 Waters,  including  mineral  waters  and      23.01      other aquatic invertebrates, unfit for human   CC
 aerated  waters,  containing  added  sugar  or   consumption; greaves
    22.02      other  sweetening  matter  or  flavoured,  and  CC   Bran, sharps and other residues, whether or
 other non-alcoholic beverages, not including   not in the form of pellets, derived from the
 fruit or vegetable juices of heading 20.09      23.02      sifting, milling or other working of cereals or   CC
    22.03   2203.00  Beer made from malt   CC   of leguminous plants
 Wine  of  fresh  grapes,  including  fortified   Residues of starch manufacture and similar
    22.04      wines; grape must other than that of heading      residues,  beet-pulp,  bagasse  and  other
 20.09                      23.03             waste  of  sugar  manufacture,  brewing  or  CC
       2204.10  - Sparkling wine   CTSH       distilling dregs and waste, whether or not in
 - Other wine; grape must with fermentation   the form of pellets
          prevented  or  arrested  by  the  addition  of      Oil-cake and other solid residues, whether or
 alcohol                    23.04    2304.00  not ground or in the form of pellets, resulting  CC
 CTSH except                                  from the extraction of soyabean oil
       2204.21  -- In containers holding 2 l or less
 from





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