Soups and broths and preparations therefor; homogenized composite food preparations.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003535)

Soups and broths and preparations therefor; homogenised composite food preparations

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Homogenised composite food preparations The expression ‘homogenised composite food preparations’ is defined in note 3 to this chapter. The phrase ‘Such preparations may contain a small quantity of visible pieces of ingredients’ in note 3 to chapter 21 does not imply that there is a fixed limit in percentage by weight or size for those visible pieces in order for the product to be covered by...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[29]The relevant explanatory notes to heading 21.04 provide as follows: (A)SOUPS AND BROTHS AND PREPARATIONS THEREFOR (A)SOUPS AND BROTHS AND PREPARATIONS THEREFOR This category includes : This category includes : (1) Preparations for soups or broths requiring only the addition of water, milk, etc. (1) Preparations for soups or broths requiring only the addition of water, milk, etc. (2)...

Source: citt_decision (AP-2021-008)

[38]The explanatory notes to heading 21.04, which read as follows, indicate that the heading covers two types of goods: (1) preparations for soups; and (2) soups: (A)SOUPS AND BROTHS AND PREPARATIONS THEREFOR (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...

Source: citt_decision (AP-2021-008)

This is an appeal pursuant to section 67 of theCustoms Act1from decisions of the Commissioner of the Canada Customs and Revenue Agency, dated December 4, 2001, made under subsection 60(4) of the Act. The issue in this appeal is whether the product described as "VEGETA", imported by the appellant between January 14, 1998, and February 8, 2000, is properly classified under tariff item No....

Source: citt_decision (AP-2001-090)