Chapter 9

Coffee, tea, maté and spices

Notes.

1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential
character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

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09.01 Coffee, whether or not roasted or

decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportion.

- Coffee, not roasted :

0901.11 -- Not decaffeinated:
0901.11.10 --- Coffee Seeds kg Free 20% 15% Ex 25% 2.5%
0901.11.90 --- Other kg Free 20% 15% Ex 25% 2.5%
0901.12 -- Decaffeinated :
0901.12.10 --- Coffee Seeds kg Free 20% 15% Ex 25% 2.5%
0901.12.90 --- Other kg Free 20% 15% Ex 25% 2.5%
- Coffee, roasted :
0901.21 -- Not decaffeinated kg Free 20% 15% 10% 25% 2.5%
0901.22 -- Decaffeinated kg Free 20% 15% 10% 25% 2.5%
0901.90 - Other kg Free 20% 15% 10% 25% 2.5%

09.02 Tea, whether or not flavoured.

0902.10 - Green tea (not fermented) in immediate packings of

a content not exceeding 3 kg :
--- In immediate packing of a content not exceeding 4g
:
0902.10.11 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.10.12 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.10.13 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.10.19 ---- Other kg L Free 20% 15% 10% 10% 2.5%
--- In immediate packing of a content exceeding 4g,
but not exceeding 1kg :
0902.10.21 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.10.22 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.10.23 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%

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0902.10.29 ---- Other kg L Free 20% 15% Ex 10% 2.5%

--- In immediate packing of a content exceeding 1Kg,
but not exceeding 3kg :
0902.10.31 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.10.32 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.10.33 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.10.39 ---- Other kg L Free 20% 15% Ex 10% 2.5%
0902.20 - Other green tea (not fermented) :
--- In immediate packing of a content exceeding 3 kg
but not exceeding 5kg:
0902.20.11 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.20.12 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.20.13 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.20.19 ---- Other kg L Free 20% 15% Ex 10% 2.5%
--- In immediate packing of a content exceeding 5Kg,
but not exceeding 10 kg :
0902.20.21 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.20.22 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.20.23 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.20.29 ---- Other kg L Free 20% 15% Ex 10% 2.5%
--- Other :
0902.20.91 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.20.92 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.20.93 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.20.99 ---- Other kg L Free 20% 15% 10% 10% 2.5%
0902.30 - Black tea (fermented) and partly fermented tea, in
immediate packings of a content not exceeding 3 kg
:
--- In immediate packing of a content not exceeding 4g
:
0902.30.11 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% 10% 10% 2.5%
Lanka origin, flavoured
0902.30.12 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.30.13 ---- Other, Flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.30.19 ---- Other kg L Free 20% 15% 10% 10% 2.5%
--- In immediate packing of a content exceeding 4g but
not exceeding 1 kg :
0902.30.21 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.30.22 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.30.23 ---- Other, Flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.30.29 ---- Other kg L Free 20% 15% Ex 10% 2.5%
--- In immediate packing of a content exceeding 1kg
but not exceeding 3 kg :

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0902.30.31 ---- Certified by Sri Lanka Tea Board as wholly of Sri

kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.30.32 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.30.33 ---- Other, Flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.30.39 ---- Other kg L Free 20% 15% Ex 10% 2.5%
0902.40 - Other black tea (fermented) and other partly
fermented tea :
--- In immediate packing of a content exceeding 3Kg
but not exceeding 5 Kg :
0902.40.11 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.40.12 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.40.13 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.40.19 ---- Other kg L Free 20% 15% Ex 10% 2.5%
--- In immediate packing of a content exceeding 5Kg
but not exceeding 10 Kg :
0902.40.21 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.40.22 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.40.23 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.40.29 ---- Other kg L Free 20% 15% Ex 10% 2.5%
--- Other :
0902.40.91 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, flavoured
0902.40.92 ---- Certified by Sri Lanka Tea Board as wholly of Sri
kg Free 20% 15% Ex 10% 2.5%
Lanka origin, Other
0902.40.93 ---- Other , flavoured kg L Free 20% 15% Ex 10% 2.5%
0902.40.99 ---- Other kg L Free 20% 15% 10% 10% 2.5%

09.03 0903.00 Maté. kg Free 7.5% 5% 20% 15% Ex 10% 2.5%

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09.04 Pepper of the genus Piper ; dried or crushed

or ground fruits of the genus Capsicum or of
the genus Pimenta .

- Pepper :
0904.11 -- Neither crushed nor ground :
--- Light Berries of pepper with a density not exceeding
450grams per litre :
0904.11.11 ---- Organic kg L/TB Free 20% 15% Ex 25% 2.5%
0904.11.19 ---- Other kg L/TB Free 20% 15% Ex 25% 2.5%
0904.11.20 --- Matured Berries of pepper with a density exceeding
kg L/TB Free 20% 15% Ex 25% 2.5%
450grams per litre
0904.11.30 --- Other, white kg L/TB Free 20% 15% Ex 25% 2.5%
0904.11.90 --- Other kg L/TB Free 20% 15% 10% 25% 2.5%
0904.12 -- Crushed or ground :
0904.12.10 --- Crushed kg L/TB Free 20% 15% Ex 25% 2.5%
0904.12.20 --- Ground kg L/TB Free 20% 15% Ex 25% 2.5%
- Fruits of the genus Capsicum or of the genus
Pimenta:
0904.21 -- Dried, neither crushed nor ground :
0904.21.10 --- Chillies
Rs.100/=
kg 15% Ex 2.5% *
per kg
0904.21.90 --- Other kg 20% 15% 10% 25% 2.5%
0904.22 -- Crushed or ground :
0904.22.10 --- Chillies
Rs.100/=
kg 15% Ex 2.5% *
per kg
0904.22.90 --- Other
Rs.100/=
kg 15% Ex 2.5% *
per kg

09.05 Vanilla.

0905.10 -- Neither crushed nor ground :

0905.10.10 --- Vanilla Pods kg Free 20% 15% Ex 25% 2.5%
0905.10.90 --- Other kg Free 20% 15% 10% 25% 2.5%
0905.20 -- Crushed or ground kg Free 20% 15% Ex 25% 2.5%

09.06 Cinnamon and cinnamon-tree flowers (+).

- Neither crushed nor ground :

0906.11 -- Cinnamon (Cinnamomum zeylanicum Blume) :
--- Organic
0906.11.11 ---- Quills cut, in retail packs of 1 kg or less and packed
kg L/TB Free 20% 15% Ex 25% 2.5%
in cases
0906.11.12 ---- Other quills kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.13 ---- Qullings kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.14 ---- Featherings kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.15 ---- Chips kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.19 ---- Other kg L/TB Free 20% 15% Ex 25% 2.5%
--- Other :

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0906.11.91 ---- Quills cut, in retail packs of 1 kg or less and packed

kg L/TB Free 20% 15% Ex 25% 2.5%
in cases
0906.11.92 ---- Other quills kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.93 ---- Qullings kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.94 ---- Featherings kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.95 ---- Chips kg L/TB Free 20% 15% Ex 25% 2.5%
0906.11.99 ---- Other kg L/TB Free 20% 15% Ex 25% 2.5%
0906.19.00 -- Other kg L/TB Free 20% 15% Ex 25% 2.5%
0906.20 - Crushed or ground :
0906.20.10 --- Cinnamon (Cinnamomum zeylanicum Blume )
kg L/TB Free 20% 15% Ex 25% 2.5%
crushed
0906.20.20 --- Cinnamon (Cinnamomum zeylanicum Blume )
kg L/TB Free 20% 15% Ex 25% 2.5%
ground
0906.20.90 --- Other kg L/TB Free 20% 15% Ex 25% 2.5%

09.07 Cloves (whole fruit, cloves and stems).

0907.10 - Neither crushed nor ground :

--- Organic :
0907.10.11 ---- Whole fruit kg L/TB Free 20% 15% Ex 25% 2.5%
0907.10.12 ---- Cloves kg L/TB Free 20% 15% Ex 25% 2.5%
0907.10.13 ---- Stems kg L/TB Free 20% 15% Ex 25% 2.5%
--- Other :
0907.10.91 ---- Whole fruit kg L/TB Free 20% 15% Ex 25% 2.5%
0907.10.92 ---- Cloves kg L/TB Free 20% 15% Ex 25% 2.5%
0907.10.93 ---- Stems kg L/TB Free 20% 15% Ex 25% 2.5%
0907.20 - Crushed or ground kg L/TB Free 20% 15% Ex 25% 2.5%

09.08 Nutmeg, mace and cardamoms.

- Nutmeg :
0908.11 -- Neither crushed nor ground :
--- Organic
0908.11.11 ---- Wormy and Punky kg L/TB Free 20% 15% Ex 25% 2.5%
0908.11.19 ---- Other kg L/TB Free 20% 15% Ex 25% 2.5%
--- Other :
0908.11.91 ---- Wormy and Punky kg L/TB Free 20% 15% Ex 25% 2.5%
0908.11.99 ---- Other kg L/TB Free 20% 15% Ex 25% 2.5%
0908.12 -- Crushed or ground :
0908.12.10 --- Broken kg L/TB Free 20% 15% Ex 25% 2.5%
0908.12.90 --- Other kg L/TB Free 20% 15% Ex 25% 2.5%
- Mace :
0908.21 -- Neither crushed nor ground kg L/TB Free 20% 15% Ex 25% 2.5%
0908.22 -- Crushed or ground kg L/TB Free 20% 15% Ex 25% 2.5%
- Cardamoms :
0908.31 -- Neither crushed nor ground kg L/TB Free 25.2% 20% 15% Ex 25% 2.5%
0908.32 -- Crushed or ground kg L/TB Free 25.2% 20% 15% Ex 25% 2.5%

09.09 Seeds of anise, badian, fennel, coriander,

cumin or caraway; juniper berries.

- Seeds of coriander :

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0909.21 -- Neither crushed nor ground kg Free 5% 4.5% 20% 15% Ex 2.5% *
0909.22 -- Crushed or ground kg Free 5% 4.5% 20% 15% Ex 2.5% *
- Seeds of cumin :
0909.31 -- Neither crushed nor ground kg Free 5% 4.5% 20% 15% Ex 2.5% *
0909.32 -- Crushed or ground kg Free 5% 4.5% 20% 15% Ex 2.5% *
- Seeds of anise, badian, caraway or fennel; juniper
berries :
0909.61 -- Neither crushed nor ground :
0909.61.10 --- Seeds of anise or badin kg Free 4.5% 20% 15% Ex 2.5%
0909.61.20 --- Seeds of fennel kg Free 5% 4.5% 20% 15% Ex 2.5% *
0909.61.30 --- Seeds of caraway Kg Free 4.5% 20% 15% Ex 2.5%
0909.61.90 --- Other kg Free 5% 4.5% 20% 15% Ex 2.5%
0909.62 -- Crushed or ground :
0909.62.10 --- Anise, badin or caraway Kg Free 4.5% 20% 15% 10% 2.5%
0909.62.90 --- Other kg Free 5% 4.5% 20% 15% 10% 2.5%

09.10 Ginger, saffron, turmeric (curcuma), thyme,

bay leaves, curry and other spices.

- Ginger :
0910.11 -- Neither crushed nor ground :
0910.11.10 --- Dried kg L/TB 17.00% 17.00% 27% 20% 15% 10% 10% 2.5%
0910.11.90 --- Other kg L/TB 27% 20% 15% Ex 10% 2.5%
0910.12 -- Crushed or ground kg L/TB 17.00% 17.00% 27% 20% 15% Ex 10% 2.5%
0910.20 - Saffron :
0910.20.10 --- Neither crushed nor ground kg Free 5% 20% 15% Ex 10% 2.5%
0910.20.90 --- Other kg Free 5% 20% 15% 10% 10% 2.5%
0910.30 - Turmeric (curcuma) :
0910.30.10 --- Neither crushed nor ground S/
kg 20% 15% Ex 10% 2.5% *
L/TB
0910.30.90 --- Other S/
kg 20% 15% Ex 10% 2.5% *
L/TB
- Other spices :
0910.91 -- Mixtures referred to in Note 1(b) to this Chapter :

0910.91.10 --- Neither crushed nor ground kg 20% 15% 10% 10% 2.5%
0910.91.90 --- Other kg 20% 15% 10% 10% 2.5%
0910.99 -- Other :
0910.99.10 --- Mathe seed kg Free 20% 15% Ex 2.5% *
0910.99.20 --- Curry kg Free 20% 15% 10% 10% 2.5%
--- Thyme and bay leaves
0910.99.31 ---- Neither crushed nor ground kg Free 20% 15% 10% 10% 2.5%
0910.99.39 ---- Other kg Free 20% 15% 10% 10% 2.5%
--- Other :
0910.99.91 ---- Neither crushed nor ground kg Free 20% 15% 10% 10% 2.5%
0910.99.99 ---- Other kg Free 20% 15% 10% 10% 2.5%

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