2104 10 000 0 — Soups and broths, prepared, and preparations therefor; homogenised composite food preparations: soups and broths, prepared, and preparations therefor

2104 Soups and broths g oto and blanks for their preparation; homogenized composite finished food products: 2104 10 - soups and broths ready and blanks for their preparation 2104 20 - homogenized composite finished food products

(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 generally based on vegetable products (vegetables, flour, starch, tapioca, pasta, rice, plant extracts, etc.), meat, meat extracts, fat, fish, crustaceans, molluscs and other aquatic invertebrates, peptones, amino acids or yeast extract. They may also contain a considerable proportion of salt. They are generally put up in the form of tablets, cakes, cubes, or in powder or liquid form. (B) HOMOGENISED COMPOSITE FOOD PREPARATIONS In accordance with Note 3 to this Chapter, homogenised composite, or multi-component, food preparations of this Chapter are preparations consisting of a finely comminuted mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as food for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. In addition to the basic ingredients, these preparations may contain small quantities of such additives as cheese, egg yolk, whole egg, starch, dextrin, salt or vitamins, which are added either for dietetic purposes (a balanced diet) or for seasoning, preservation or other purposes. They may also contain visible pieces of ingredients, provided that such pieces are present only in small quantities and do not alter the essential character of the products as homogenised preparations. Homogenised composite, or multi-component, food preparations are generally used as food for infants or young children and are in the form of a homogeneous mass of varying consistency, suitable for consumption either directly or after heating. These products are generally

put up in airtight containers and tins, usually in a quantity corresponding to one complete portion. This heading excludes homogenised composite, or multi-component, food preparations put up otherwise than for retail sale as food for infants or young children or for dietetic purposes, or in containers of a net weight content exceeding 250 g. This heading further excludes preparations of this type consisting of a single basic ingredient such as meat, meat offal, fish, vegetables or fruit (generally Chapter 16 or 20), including those containing small quantities of any ingredients added for seasoning, preservation or other purposes. The heading also excludes: (a) Mixtures of dried vegetables (juliennes), whether or not powdered (heading 0712). (b) Flour, meal and powder of dried leguminous vegetables (heading 1106). (c) Extracts and juices of meat, fish, etc., and other products of Chapter 16. (d) Food preparations containing cocoa (generally heading 1806 or 1901). (e) Preserved vegetables of heading 2004 or 2005, including vegetable mixtures (cut in the form of "noodles" (juliennes), salads, etc.), even if they are sometimes used for making soups. (f) Autolysed yeast (heading 2106).

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.