Food preparations not elsewhere specified or included.

05 of the Customs Tariff which provides for biscuits and other bakers wares. It was determined however, that the goods did not meet the meaning of biscuit as defined in the relevant explanatory notes and are excluded from classification in this heading. Heading 21.06 provides for the classification of food preparations not elsewhere specified or included. Since consideration has been given to...

Source: advance_ruling (2021-001912)

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 (8000002632)

90 which provides for “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, mixtures, other”. The explanatory notes provide that goods containing fruit or nuts and other edible parts of plants remain classified in 20.08 providing the essential character of...

Source: advance_ruling (C-2016-002935)

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) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2018-006228)

Food preparations not elsewhere specified or included

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

Protein concentrates and textured protein substances See the HS Explanatory Note to heading 2106 , second paragraph, (6), excluding that part referring to protein hydrolysates. These subheadings exclude concentrated milk proteins (subheading 0404 90 or heading 3504 00 ). When determining the sucrose content for the purposes of classification within these subheadings, the content of the invert...

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

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages See the HS Explanatory Note to heading 2106 , second paragraph, (7). See additional note 2 to this chapter. This subheading excludes similar compound preparations having an alcoholic strength by volume not exceeding 0,5 % vol (subheading 2106 90 92 or 2106 90 98 ).

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

Isoglucose syrups See additional note 3 to this chapter.

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

Other See the HS Explanatory Note to heading 2106 , second paragraph, (1) to (5), (8) to (11) and (13) to (16), and the third paragraph of the explanatory note to subheadings 2106 10 20 and 2106 10 80 .

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

[65]Exclusion (a) in the explanatory notes to heading 21.06 reads as follows: The heading . . .excludes: The heading . . .excludes: (a)Preparations made from fruit, nuts or other edible parts of plants of heading 20.08,providedthat the essential character of the preparations is given by such fruit, nuts or other edible parts of plants (heading 20.08). (a)Preparations made from fruit, nuts...

Source: citt_decision (AP-2020-025)