Chapter 21 — Miscellaneous edible preparations

1. This chapter does not cover: - a. mixed vegetables of heading [0712](/headings/0712); - b. roasted coffee substitutes containing coffee in any proportion (heading [0901](/headings/0901)); - c. flavoured tea (heading [0902](/headings/0902)); - d. spices or other products of heading [0904](/headings/0904) to [0910](/headings/0910); - e. food preparations, other than the products described in heading [2103](/headings/2103) or [2104](/headings/2104), containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter [16](/chapters/16)); - f. products of heading [2404](/headings/2404); - g. yeast put up as a medicament or other products of heading [3003](/headings/3003) or [3004](/headings/3004); or - h. prepared enzymes of heading [3507](/headings/3507). 2. Extracts of the substitutes referred to in note 1 (b) are to be classified in heading [2101](/headings/2101). 3. For the purposes of heading [2104](/headings/2104), 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. ### Additional chapter notes 1. For the purpose of codes [2106 10 20](/subheadings/2106102000-80) and [2106 90 92](/subheadings/2106909200-80) the term 'starch' also covers starch breakdown products. 2. For the purposes of code [2106 90 20](/subheadings/2106902000-80) 'compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages' means those preparations having an alcoholic strength by volume of more than 0.5% vol. 3. For the purposes of code [2106 90 30](/subheadings/2106903000-80), 'isoglucose' means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10% fructose. 4. For products of codes [2106 90 30](/subheadings/2106903000-80) and [2106 90 59](/subheadings/2106905900-80), the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see [www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)). 5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading [2106](/headings/2106), unless elsewhere specified or included. 6. Preparations with a basis of coffee, tea or mate or extracts, essences and concentrates thereof with a sugar content of 97% or more by weight, calculated on the dry matter, are excluded from classification under heading [2101](/headings/2101) and are in principle to be classified in Chapter [17](/chapters/17). The character of those products is no longer deemed to be determined by coffee, tea or mate or extracts, essences and concentrates thereof.