AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT*24*21 + ADS*
*33 . NOT CONTAINING ADDED SUGAR*24*22*
( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .
( B ) SEE ANNEX .
( C ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN RESPECT OF CERTAIN PRODUCTS IN ADDITION TO THE CUSTOMS DUTY .
( D ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN RESPECT OF CERTAIN PRODUCTS IN ADDITION TO THE CUSTOMS DUTY .
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
NOTES
1 . THIS CHAPTER DOES NOT COVER :
( A ) MIXED VEGETABLES OF HEADING NO 07.04 ;
( B ) ROASTED COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION ( HEADING NO 09.01 ) ;
( C ) SPICES AND OTHER PRODUCTS OF HEADINGS NOS 09.04 TO 09.10 ;
( D ) YEAST PUT UP AS A MEDICAMENT AND OTHER PRODUCTS OF HEADING NO 30.03 ; OR
( E ) PREPARED ENZYMES OF HEADING NO 35.07 .
2 . EXTRACTS OF THE SUBSTITUTES REFERRED TO IN NOTE 1 ( B ) ABOVE ARE TO BE CLASSIFIED IN HEADING NO 21.02 .
3 . FOR THE PURPOSES OF HEADING NO 21.05 , THE EXPRESSION " HOMOGENISED COMPOSITE FOOD PREPARATIONS " MEANS PREPARATIONS OF A KIND USED AS INFANT FOOD OR FOR DIETETIC PURPOSES , CONSISTING OF A FINELY HOMOGENISED MIXTURE OF TWO OR MORE BASIC INGREDIENTS SUCH AS MEAT ( INCLUDING MEAT OFFAL ) , FISH , VEGETABLES AND FRUIT . 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 OTHER THAN MEAT , MEAT OFFAL OR FISH .
ADDITIONAL NOTES
1 . FOR THE PURPOSES OF SUBHEADING 21.07 E , THE TERM " CHEESE FONDUES " SHALL BE TAKEN TO MEAN PREPARATIONS CONTAINING 12 % OR MORE BUT LESS THAN 18 % OF MILKFATS AND MADE FROM MELTED CHEESE ( EMMENTALER AND GRUYERE EXCLUSIVELY ) WITH THE ADDITION OF WHITE WINE , KIRSCH , STARCH AND SPICES AND PUT UP IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS .
ENTRY UNDER THE AFOREMENTIONED SUBHEADING IS FURTHERMORE SUBJECT TO THE PRODUCTION OF A CERTIFICATE ISSUED IN ACCORDANCE WITH THE CONDITIONS LAID DOWN BY THE COMPETENT AUTHORITIES OF THE EUROPEAN COMMUNITIES .
2 . FOR THE PURPOSES OF SUBHEADING 21.07 F III , " ISOGLUCOSE " MEANS THE PRODUCT OBTAINED FROM GLUCOSE OR ITS POLYMERS WITH A CONTENT BY WEIGHT IN THE DRY STATE OF AT LEAST 10 % FRUCTOSE .
HEADING NUMBER*DESCRIPTION*RATE OF DUTY*
**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *
1*2*3*4*
( 21.01 ) ****
21.02*EXTRACTS , ESSENCES OR CONCENTRATES , OF COFFEE , TEA OR MATE AND PREPARATIONS WITH A BASIS OF THOSE EXTRACTS , ESSENCES OR