2103 20 00 — Preparations for sauces and prepared sauces; mixed condiments and mixed seasonings; mustard powder and prepared mustard: tomato ketchup and other tomato sauces

2103 Products for the preparation of sauces and ready-made sauces; flavours and condiments mixed; mustard powder and ready mustard: 2103 10 - soy sauce 2103 20 - ketchup tomato and other tomato sauces 2103 30 - mustard powder and ready mustard 2103 90 - other

(A) Products for the preparation of sauces and cooked sauces; taste additives and mixed rights This heading includes finished products, usually with strong spice properties, used for the aromatization of certain dishes (meat, fish, salads, etc.) and prepared from various ingredients (eggs, oats, meat, fruit, flour, starch, butter, vegetable, aroma, etc.). Sauces are usually in liquid form, and ready-made products for the preparation of sauces have the form of a powder, to which it is necessary to add only milk, water, etc. to make the sauce.

Sauces are generally added to food either during cooking or when it is served at table. Sauces provide flavour or aroma and moisture, and contrast with the food in texture and colour. They may also serve as a medium in which food is contained, for example, chicken in white velouté sauce. Liquid seasonings (soy sauce, hot pepper sauce, fish sauce) are used as ingredients in cooking and as condiments at table. This heading also includes certain sauce preparations based on vegetables or fruit, which are mainly liquids, emulsions or suspensions and sometimes contain pieces of vegetables or fruit visible to the naked eye. These sauce preparations differ from the prepared or preserved vegetables and fruit of Chapter 20 in that they are used as sauces, i.e., as an accompaniment to food or in the preparation of certain dishes, but are not intended to be eaten by themselves as a dish. Mixed condiments and mixed seasonings containing spices differ from spices and mixtures thereof of headings 0904 – 0910 in that they contain one or more flavouring substances or seasonings not falling in Chapter 09, in such proportions that the mixture no longer has the essential character of a spice within the meaning of Chapter 09 (see the General Explanatory Note to that Chapter). Examples of products falling in this heading are: mayonnaise, salad dressings, Bearnaise, bolognaise (consisting of chopped meat, tomato purée, spices, etc.), soy sauce, mushroom sauce, Worcester sauce (generally made on a base of thick soy sauce, an infusion of spices in vinegar, with added salt, sugar, caramel colouring and mustard), tomato ketchup (a preparation made from tomato purée, sugar, vinegar, salt and spices) and other tomato sauces, celery salt (a mixture of cooking salt with finely ground celery seeds), certain mixed spice preparations for sausage-making, and products of Chapter 22 (other than those of heading 2209) prepared for culinary purposes and thus rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking brandy). This heading also includes mixtures of plants or parts of plants of heading 1211 used as seasonings for sauces. Apart from the products of Chapters 09 and 20 mentioned above, this heading excludes: (a) Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates (heading 1603). (b) Soups and broths and preparations therefor (heading 2104). (c) Protein hydrolysates consisting mainly of a mixture of amino acids and sodium chloride, used as additives in food preparations (heading 2106). (d) Autolysed yeast (heading 2106). (B) MUSTARD FLOUR AND PREPARED MUSTARD Mustard flour is obtained by grinding and sifting the mustard seeds of heading 1207. It may be made from white or black mustard seeds or from a mixture of these two varieties. Mustard flour falls in this heading whether or not the seeds have been defatted and their husks removed before grinding, and irrespective of its intended use. This heading also includes prepared mustard consisting of mustard flour mixed with small quantities of other ingredients (cereal flour, turmeric, cinnamon, pepper, etc.), or of a paste obtained from a mixture of mustard flour with

vinegar, grape must or wine, to which salt, sugar, spices or other condiments may be added. This heading does not cover, inter alia: (a) mustard seeds (heading 1207); (b) non-volatile mustard oil (heading 1514); (c) mustard seed cake, that is, the product remaining after the extraction of mustard seed oil (heading 2306); (d) mustard essential oil (heading 3301).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) mixed vegetables of heading 0712;

(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c) flavoured tea (heading 0902);

(d) spices or other products of headings 0904 to 0910;

(e) food preparations, other than the products described in heading 2103 or 2104, 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 2404;

(g) yeast put up as a medicament or other products of heading 3003 or 3004; or

(h) prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.

3. For the purposes of heading 2104, 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.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 2106 10 200 0 and 2106 90 930 0, the term starch also means the decay products of starch.

2. For the purposes of subheading 2106 90 200 0 “composite alcohol semi-finished products, other than products based on fragrant substances, used in the manufacture of beverages” means compound alcohol semi-finished products having an alcohol concentration of more than 0.5 vol.%.

3. For the purposes of subheading 2106 90 400 0, the term isoglucose means a product derived from glucose or its polymers having a dry content of at least 10 % by weight of fructose.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 2106 90 980 5, the term “cheese fondue” means a food product in the form of a mixture of cheese, white wine, water, starch, cherry tincture, emulsifier.