1. -
This Chapter does not cover :
(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 % by weight of sausage, meat, meat offal,
blood, 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 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.