Coffee substitute classification upheld where product contained coffee in any proportion under the relevant tariff heading.

A coffee substitute containing coffee and chicory was held classifiable under Heading 0901.20 because that heading expressly covers coffee substitutes containing coffee in any proportion. The presence of coffee, even in an unspecified or limited amount, was sufficient to keep the product within that tariff entry, so the alternative classification proposed by the appellant was not sustainable. The classification under Heading 0901.20 was therefore upheld and the appeal failed.

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Issues: Whether the coffee substitute manufactured by the appellant was correctly classified under Heading 0901.20 instead of Heading 0910.20.

Analysis: The product was described as a coffee substitute containing coffee and chicory. The tariff description under Heading 0901.20 specifically covered coffee substitutes containing coffee in any proportion. Since the product contained coffee, the extent of coffee content did not take it outside that heading, and the contrary classification proposed by the appellant was not sustainable.

Conclusion: The classification under Heading 0901.20 was upheld and the appeal failed.

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