WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
21.04 - Soups and broths and preparations therefor; homogenised composite food preparations. - Soups and broths and preparations therefor 2 104.20 - Homogenised composite food preparations 2 104.10 (A) SOUPS AND BROTHS AND PREPARATIONS THEREFOR This category includes : (1) Preparations for soups or broths requiring only the addition of water, milk,etc. (2) Soups and broths ready for consumption after heating. These products are enerally based on vegetable products (flour, starches, ta ioca, macaroni, spa hetti and the lge, rice, plant extracts, etc.), meat, meat extracts, fat, shy crustaceans, mo uscs or other a uatic invertebrates, peptones, amino-acids or yeast extract. They may also contain a considerab e proportion of salt. I P They are generally put up as tablets, cakes, cubes, or in powder or liquid form. (B) HOMOGENISED COMPOSITE FOOD PREPARATIONS In accordance with Note 3 to this Cha ter, the homogenised composite food preparations of this heading are those which consist o?a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or h i t , put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. Besides the basic in edients, these preparations may contain small quantities of substances such as cheese, eg yp%, starch, dextnn, salt or vitamins, which are added either for dietetic purposes (balance diet), or for seasonin preservation or for other purposes. They may also contaxn visible pieces of in edients, provi ed that such pieces are present only in small quantities, i.e., that they do not a ter the character of the products as homogenised preparations. gr I Homogenised composite food preparations are generally used as infant food and take the form of a smooth paste, of varying consistency, suitable for consumption either directly or after re-heating. They are usually put up in airtight jars or cans in a quantity generally corresponding . to one whole meal. The heading excludes homogenised composite food preparations which are put up otherwise than for retail sale as infant food or for dietetic purposes, or in containers of a net weight content exceeding 250 . It also excludes preparations of this kind which consist of one basic ingredient such as meat, meat offa , fish, vegetable or fruit (generally Chapter 16 or 20), whether or not containing small quantities of any ingredients added for seasoning, preservation or for other purposes. PI The heading also excludes : (a) Mixtures of dried vegetables (julienne),whether or not in powder form (heading 07.12). (b) Flour, meal and powder of dried leguminous vegetables (heading 11.06). (c) Extracts and juices of meat, fish, etc. and other products of Chapter 16. (d) Food preparations containing cocoa (generally heading 18.06 or 19.01). (e) Mixtures of vegetables of heading 20.04 or 20.05, even if sometimes used for the preparation of soups. ( f ) Autolysed yeast (heading 21.06). (7) Non-alcoholic or alcoholic pre arations (not based on odoriferous substances) of a kind used in the manufacture o various non-alcoholic or alcoholic beverages. These reparations can be obtained by compounding vegetable extracts of heading 13.02 with factic acid, tartaric acid, citric acid, phosphoric ac~d,preserving agents, foaming a ents, fruit 'uices, etc. The preparations contain (in whole or in part) the flavouring ingre ients whic characterize a parttcular beverage. As a result, the beverage in uestion can usually be obtained simply by dilutin the preparation with water, m e or alco 01, with or without the addition, for exam le, o sugar or carbon dioxide gas. Some of these products are s ecially prepared for omestic use; they are also widely used in industry in order to avoid t e unnecessary transport of large quantities of water, alcohol, etc. As resented, these preparations are not intended for consumption as beverages and thus can e dstinguished from the beverages of Chapter 22. P h B B f R a E The headin excludes preparations of a kind used for the manufacture of beverages, based on one or more odorigrous substances (beading 33.02). (8) Edible tablets with a basis of natural or artificial perfines (e-g., vanillin). (9) Sweets, gums and the like (for diabetics, in particular) containing synthetic sweetening agents (e.g., sorbitol) instead of sugar. (10) Preparations (e.g., tablets) consisting of saccharin and a foodstuff, such as lactose, used for sweetening purposes. (11) Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast. These products cannot rovoke fermentation and they have a high protein value. They are used mainly in the foo tndustry (e.g., for the preparation of certain seasonings). (12) Preparations for the manufacture of lemonades or other beverages, consisting, for example, of : - - - flavoured or coloured syru s, being su ar solutions with natural or artificial substances added to give them the f favour of, or example, certain fruits or lants (raspberry, blackcurrant, lemon, mint, etc.), whether or not containing adde citric acld and preservatives; tg t; syrup flavoured with an added compound preparation of this heading (see paragraph (7 above) containing, in particular, either cola essence and citric acid, coloured WI cararnelised sugar, or citric acid and essential oils of fruit (e-g., lemon or orange); L syrup flavoured with h i t juices which have been modified by the addition of constituents (citric acid, essential oil extracted fiom the h i t , etc.) in such quantities that the balance of the fiuit juice constituents as found in the natural juice is clearly upset; concentrated fruit juice with the addition of citric acid (in such a proportion that the total acid content is appreciably greater than that of the natural juice), essential oils of fruit, synthetic sweetemng agents, etc. Such preparations are intended to be consumed as bevera es after simple dilution with water or after further treatment. Certain preparations of this &md are intended for adding to other food preparations. (13) Mixtures of 'nseng extract with other ingredients (e.g., lactose or glucose) used for the preparation o ginseng " tea " or beverage. (14) Products consisting of a mixture of plants or parts of plants (including seeds or fruits) of different species or consisting of plants or parts of lants (including seeds or m t s ) of a single or of different species mixed with other su stances such as one or more plant extracts, which are not consumed as such, but which are of a kind used for making herbal infusions or herbal " teas ", (e.g., those having laxative, pur ative, diuretic or carminative properties), includin products which are claimed to o er relief from ailments or contribute to general ealth and well-being. 'i f W The heading excludes products where an infusion constitutes a therapeutic or prophylactic dose of an active ingredient specific to a particular ailment (heading 30.03 or 30.04). The heading also excludes such products classifiable in heading 08.13 or Chapter 9. (15) Mixtures of lants, parts of plants, seeds or fruit (whole, cut, crushed, ground or powdered) of species fl lling in different Chapters (e.g., Chapters 7, 9, 11, 12) or of different s ecies fallxng in heading 12.11, not consumed as such, but of a kind used either direct y for flavouring beverages or for preparing extracts for the manufacture of beverages. P However, products of this type whose essential character is given by their content of species falling within Chapter 9 are excluded (Chapter 9). (16) Preparations, often referred to as food suppEements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar reparations, however, intended for the revention or treatment of diseases or ai ments are excluded (beading 30.03 or 3i.04). P The heading further excludes : (a) Preparations made &om fruit, nuts or other edible parts of lants of headin 20.08, provided that the essential character of the preparations is given by suc! fruitynuts or o&er edible parts of plants (heading 20.08). @)Micro-organisms of heading 21.02 put up as food supplements for human consumption (heading 21.02).
1.- This Chapter does not cover : (a) Mixed vegetables of heading 07.12; (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01); (c) Flavoured tea (heading 09.02); (d) Spices or other products of headings 09.04 to 09.10; (e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) Products of heading 24.04; (g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or (h) Prepared enzymes of heading 35.07. 2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. 3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.