2106 90 580 0 — Food preparations not elsewhere specified or included: other: flavoured or coloured sugar syrups: other: other

2106 Foodstuffs, not elsewhere specified or included: 2106 10 Protein concentrates and textured proteins 2106 90 Other

Provided that these products are not named or included in any other heading of the Nomenclature, this heading includes: (A) Products used either directly or after processing (for example, boiling, dissolving or boiling in water, milk, etc.) for human consumption. (B) Products consisting wholly or partly of foodstuffs used in the preparation of beverages or foodstuffs ready for consumption. This heading covers finished products consisting of a mixture of chemicals (organic acids, calcium salts, etc.) with food products (flour, sugar, milk powder, etc.) for addition to finished products or as ingredients thereof, or to improve some of their characteristics (appearance, persistence, etc.) (see general provisions to Chapter 38). However, this heading does not include enzyme preparations containing foodstuffs (e.g. preparations for tendering and meat consisting of proteolytic enzymes with additives).

dextrose or other food products. Such preparations fall in heading 3507, provided they do not fall in the more specific heading of the Nomenclature.

The heading includes, inter alia: (1) Powders for table creams, jellies, ice creams or similar preparations, whether or not sweetened. Powders based on flour, meal, starch, malt extract or goods of headings 0401 – 0404, whether or not containing added cocoa, fall in heading 1806 or 1901 according to their cocoa content (see the General Explanatory Note to Chapter 19). Other powders containing cocoa are classified in heading 1806. Powders having the character of flavoured or coloured sugars, used as sweeteners, fall in heading 1701 or 1702, as the case may be. (2) Flavouring powders for making beverages, whether or not sweetened, with a basis of sodium bicarbonate and glycyrrhizin or liquorice extract (sold as "cocoa powder"). (3) Preparations based on butter or other fats or oils derived from milk and used, for example, in bakers' wares and pastrycooks' products. (4) Pastes based on sugar, containing added fat in a relatively large proportion and, sometimes, milk or nuts, not suitable for transformation directly into sugar confectionery but used as fillings, etc., for chocolates, fancy biscuits, pies, cakes, etc. (5) Natural honey enriched with bee's royal jelly. (6) Protein hydrolysates consisting mainly of a mixture of amino-acids and sodium chloride, used in food preparations (e.g., for flavouring); protein concentrates obtained by the elimination of certain constituents from defatted soya-bean flour, used for protein enrichment of food preparations; textured soya-bean flour and other textured protein substances. However, the heading excludes non-textured defatted soya-bean flour, whether or not fit for human consumption (heading 2304), and protein isolates (heading 3504). (7) Alcoholic or non-alcoholic preparations (not based on odoriferous substances) used in the manufacture of various alcoholic or non-alcoholic beverages. These preparations can be obtained by compounding vegetable extracts of heading 1302 with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc. The preparations contain (in whole or in part) the flavouring ingredients which characterise a particular beverage. As a result, the beverage in question can usually be obtained simply by diluting the preparation with water, wine or alcohol, with or without the addition of, for example, sugar or carbon dioxide gas. Some of these products are specially prepared for domestic use; they are also widely used in industry in order to avoid the unnecessary transport of large quantities of water, alcohol, etc. As presented, these preparations are therefore not intended for consumption as beverages and thus can be distinguished from the beverages of Chapter 22.

This heading does not cover finished products used in the manufacture of beverages based on one or more fragrant substances (heading 3302). (8) Food tablets based on natural or artificial aromatic substances (for example, vanillin). (9) Sweets, gummi and similar products (especially for diabetics) containing synthetic sweeteners (such as sorbitol) instead of sugar. (10) Finished products (e.g. tablets) consisting of saccharin and food products such as lactose, used for sweetening. (11) Autolyzed yeast and other yeast extracts, products obtained by hydrolysis of yeast. These products cannot cause fermentation and have a high protein value. They are used mainly in the food industry (for example, for the preparation of certain seasonings). (12) Products for the production of lemonades or other beverages, consisting, for example, of: - flavored or colored syrups, which are sugar solutions with the addition of natural or artificial substances to give them a whisker, for example, certain fruits and plants (raspberry, blackcurrant, lemon, mint, etc.), containing or not containing additives of citric acid and preservatives; - a natural syrup, flavored product of this commercial acid (see paragraph (7) above, containing ester acids, under the fruit, soupres, added to the fruit, or somonic components, which are significantly added from limonic acids, or soded, or soured from the fruit, which are added to the oils; Such products are intended to be consumed as beverages after simple dilution with water or after subsequent processing. Some products of this type are intended to be added to other foods. (13) Mixtures of ginseng extract with other ingredients (such as lactose or glucose) used to make ginseng "tea" or drink. (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 plants (including seeds or fruits) of one or different species mixed with other substances, such as one or more plant extracts, which as such are not consumed but are used to prepare herbal infusions or herbal “teas” (for example, herbal infusions or teas having laxative, cleansing, diuretic or windward properties), including products that are claimed to alleviate general ill health or self-feeling. This heading does not include products in which the infusion contained constitutes a therapeutic or prophylactic dose of the active ingredient characteristic of a particular product (heading 3003 or 3004).

This heading also excludes products of heading 0813 or of Chapter 09. (15) Mixtures of plants, parts of plants, seeds or fruits (whole, cut, crushed, ground or powdered) of species falling into different groups (for example, Chapters 07, 09, 11, 12), or of various types of heading 1211, which are not consumed as such, but are used either as flavoring additives for beverages or for the preparation of extracts in the manufacture of beverages. However, products of this kind, the main property of which is determined by the content of products in Chapter 09, are not included (Chapter 09). (16) Products often referred to as “food additives” based on plant extracts, fruit concentrates, honey, fructose, etc., and containing vitamin supplements and sometimes minor amounts of iron compounds. These products are often packaged in packages indicating that they promote health and improve well-being. However, similar products intended for the prevention or treatment of diseases or ailments are excluded (heading 3003 or 3004). (17) Products in the form of granules or powders consisting of sugar, flavoring or coloring substances (for example, plant extracts or certain fruits, or plants such as orange, black currant, etc.), antioxidants (for example, ascorbic acid or citric acid or both), preservatives, etc., used for the preparation of beverages. However, products having the property of sugar are classified in heading 1701 or 1702, as the case may be. In addition, this heading does not cover: (a) products prepared from fruits, nuts or other edible parts of plants of heading 2008, provided that these fruits, nuts or other edible parts of plants give the main property to the products (heading 2008); (b) microorganisms of heading 2102 packaged as food additives for human consumption (heading 2102).

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.