Customs - Tariff Book
Note
1.
In this Section the Term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent by mass.
Notes
1.
This Chapter does not cover the following:
(a)
mixed vegetables of heading 07.12;
(b)
roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c)
flavoured tea (heading 09.02);
(d)
spices or other products of headings 09.04 to 09.10;
(e)
food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 per cent by mass 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 24.04;
(g)
yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h)
prepared enzymes of heading 35.07.
2.
Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.
For the purposes of heading 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, 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 mass 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 Note
1.
For the purposes of tariff subheading 2106.90.13, "preparations for making alcoholic beverages" means preparations put up for retail sale as beer or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0,5 per cent vol.
| Heading | Description | General |
|---|---|---|
| 2105.00.10 | Ice cream not containing cocoa or added sugar | 10% |
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