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Heading 2104 : Soups and broths and preparations therefor; homogenised composite food preparations.
(A) SOUPS AND BROTHS AND PREPARATIONS THEREFOR
This category includes : (1) Preparations for soups or broths requiring only the addition of water, milk, etc. (2) Soups and broths ready for consumption after heating.
These products are generally based on vegetable products (flour, starches, tapioca, macaroni, spaghetti and the like, rice, plant extracts, etc.), meat, meat extracts, fat, fish, crustaceans, molluscs or other aquatic invertebrates, peptones, amino‑acids or yeast extract. They may also contain a considerable proportion of salt.
They are generally put up as tablets, cakes, cubes, or in powder or liquid form. (B) HOMOGENISED COMPOSITE FOOD PREPARATIONS
In accordance with Note 3 to this Chapter, the homogenised composite food preparations of this heading are those which consist 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. Besides the basic ingredients, these preparations may contain small quantities of substances such as cheese, egg yolk, starch, dextrin, salt or vitamins, which are added either for dietetic purposes (balanced diet), or for seasoning, preservation or for other purposes. They may also contain visible pieces of ingredients, provided that such pieces are present only in small quantities, i.e., that they do not alter the character of the products as homogenised preparations.
Homogenised composite food preparations are generally used as infant food and take the form of a smooth paste, of varying consistency, suitable for consumption either directly or after re‑heating. They are usually put up in airtight jars or cans in a quantity generally corresponding to one whole meal.
The heading excludes homogenised composite food preparations which are put up otherwise than for retail sale as infant food or for dietetic purposes, or in containers of a net weight content exceeding 250 g. It also excludes preparations of this kind which consist of one basic ingredient such as meat, meat offal, fish, vegetable or fruit (generally Chapter 16 or 20), whether or not containing small quantities of any ingredients added for seasoning, preservation or for other purposes. The heading also excludes : (a) Mixtures of dried vegetables (julienne), whether or not in powder form (heading 07.12). (b) Flour, meal and powder of dried leguminous vegetables (heading 11.06). (c) Extracts and juices of meat, fish, etc. and other products of Chapter 16. (d) Food preparations containing cocoa (generally heading 18.06 or 19.01). (e) Mixtures of vegetables of heading 20.04 or 20.05, even if sometimes used for the preparation of soups. (f) Autolysed yeast (heading 21.06).
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