2004 10 10 00: Cooked, not otherwise prepared

1. This chapter does not cover:

1. (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

2. (b) vegetable fats and oils (Chapter 15);

3. (c) food preparations 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);

4. (d) bakers' wares and other products of heading 1905; or

5. (e) homogenised composite food preparations of heading 2104.

2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.