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Chapter Note 21

Document type: Other
Dated: 05 Feb 2013
Category: Chapter Notes

Misc. edible preparations

Notes:

1.: This Chapter does not cover:

(a) Mixed vegetables of heading No.07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(c) Flavoured tea (heading No.09.02);

(d) Spices or other products of heading Nos. 09.04 to 09.10;

(e) Food preparations, other than the products described in heading No.21.03 or 21.04, containing more than 20% by weight of sausage meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or

(g) Prepared enzymes of heading No. 35.07.

2.: Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading No.21.01

3.: For the purposes of heading No.21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetable or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. 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.

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