The company says it is experimenting to see how recycled packaging for its 12 can fridge pack can be turned into the viewers.
Perforated section of the pack can be punched out and assembled.
Assembled from cardboard, virtual reality viewers are used in conjunction with smartphones and their apps.
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'Democratizing virtual reality for the masses'
Last year, Fanta in Korea teamed up with online game League of Legends to launch production of limited-edition packs of Fanta that could be folded and used as VR headsets.
Viewers could enjoy the virtual reality experience with an animated Fanta-themed roller coaster ride and then use the goggles for other VR content.
In a blog post earlier this month, Nick Felder, Coca-Cola’s global group director of film and music production said: “Virtual Reality has come a long way from the halting, animated games and awkward headgear of the past.
“Cardboard headsets are democratizing VR for the masses.”
Elsewhere in the F&B industry, Nescafe has also used virtual reality to let people see coffee fields in Brazil, via a mobile app and Google viewer.