This heading covers all prepared or preserved meat, meat offal or blood of the kind falling in this Chapter, except sausages and similar products (heading 16.01), meat extracts and meat juices (heading 16.03).
The heading covers :(1) Meat or meat offal which has been boiled (other than by scalding or similar treatment - see the General Explanatory Note to Chapter 2), steamed, grilled, fried, roasted or otherwise cooked. (2) Pates, meat pastes, galantines and rillettes (potted mince), provided that they do not meet the requirements for classification in heading 16.01 as sausages or similar products. (3) Meat and meat offal prepared or preserved by other processes not provided for in Chapter 2 or heading 05.04, including those merely covered with batter or bread crumbs, truffled, seasoned (e.g., with both pepper and salt) or finely homogenised (see the General Explanatory Note to this Chapter, Item (4)). (4) Preparations of blood, other than black puddings and similar products of heading 16.01. (5) Food preparations (including so-called prepared meals ) containing more than 20 % by weight of meat, meat offal or blood (see the General Explanatory Note to this Chapter).
The heading also excludes : (a) Pasta (ravioli, etc.) stuffed with meat or meat offal (heading 19.02). (b) Sauces and preparations therefor, mixed condiments and mixed seasonings (heading 21.03). (c) Soups and broths and preparations therefor and homogenised composite food preparations (heading 21.04).
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