2104: Soups and broths and preparations therefor; homogenised composite food preparations

1. This chapter does not cover:

1. (a) mixed vegetables of heading 0712;

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

3. (c) flavoured tea (heading 0902);

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

5. (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);

6. (f) products of heading 2404;

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

8. (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.