Chapter notes
Chapter 21 - 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. 09.0l);
(c) Flavoured tea (heading No. 09.02);
(d) Spices or other products of headings 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) Compound alcoholic preparations of a kind used for the manufacture of
beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22)
exceeding 0.5% vol (heading No. 22.08);
(g) Yeast put up as a medicament and other products of heading No. 30.03
or 30.04; or
(h) Prepared enzymes of heading No. 35.07.
2. Extracts of the substitutes referred to in Note l (b) above are to be
classified in heading No.
2l.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, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes,
in containers of a net weight content not exceeding 250 g. For the applicaton 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.