No. 2103.90.20 as mixed condiments and mixed seasonings or, in the alternative, under tariff item No. 2106.90.10 as vegetable preparations for use as flavouring. The respondent confirmed the original classification and, hence, the appellant appealed the respondent's decisions to the Tribunal. The appeal proceeded by way of written submissions based on an agreed statement of facts, the submissions of the parties and other information contained in the file. 2104.10.00 -Soups and broths and preparations therefor 21.06 Food preparations not elsewhere specified or included. The package label also includes sugar and cornstarch as ingredients.
Salt forms a significant percentage by weight of the product.
The representative argued that the goods in issue should be classified according to their essential character, which is that of a food seasoning. The representative acknowledged that use of the product as a soup was possible, but that this was a secondary use. Furthermore, they indicate parenthetically that such goods are classified in heading No. 21.04. Counsel for the respondent submitted that the goods in issue are properly classified in heading No. 21.04 and excluded from heading No. 21.06. Indeed, the name mentions food seasoning first.