HS 210310 Soya sauce

What products does HS 210310 cover?

This subheading covers soya sauce, a liquid condiment primarily made from fermented soybeans, roasted grain (typically wheat), brine, and koji mold. As defined by the World Customs Organization's Harmonized System Explanatory Notes for Heading 2103, this includes traditional fermented soy sauces, as well as chemically hydrolyzed soy protein-based sauces that are marketed and used as soya sauce. The scope encompasses various grades and styles, such as light, dark, tamari, and shoyu, provided they maintain the essential character of soya sauce as a flavoring agent for food, consistent with definitions found in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system.

What falls outside HS 210310?

The following products are excluded from HS 210310: preparations that contain soya sauce but where the soya sauce is not the predominant ingredient or characteristic flavor, such as certain marinades, salad dressings, or complex sauces where other flavors (e.g., ginger, garlic, chili) are equally or more prominent. For instance, a teriyaki sauce, while often containing soya sauce, typically includes mirin, sake, and sugar, altering its essential character and leading to classification under other subheadings like 2103.90 (Other sauces and preparations for sauces). Similarly, isolated soy protein or soy flour, even if used in making soya sauce, are classified elsewhere under Chapter 21 or Chapter 23, respectively, as they are not finished condiments.

What are common classification mistakes for HS 210310?

A common error is misclassifying complex sauces that contain soya sauce as the primary ingredient under 210310, when their essential character is defined by other components. Importers often overlook General Interpretative Rule (GRI) 3(b), which dictates that composite goods should be classified by the material or component that gives them their essential character. For example, a "sweet chili soy sauce" where the chili and sugar notes are as pronounced as the soy flavor should likely be classified under 2103.90, not 2103.10. Another mistake is failing to distinguish between true soya sauce and soy-based flavorings or extracts that are not ready-to-use condiments, which may fall under different headings based on their composition and intended use.

How should importers classify products under HS 210310?

The correct procedure for classifying products under HS 210310 involves first confirming that the product is indeed a "soya sauce" as understood by the WCO HS Explanatory Notes for Heading 2103, meaning it is a liquid condiment primarily derived from fermented soybeans and grain, or a chemically hydrolyzed equivalent, intended for direct use as a flavoring. Importers and customs brokers should review the ingredient list and manufacturing process to ensure no other ingredient imparts the essential character. If the product is a blend, apply GRI 3(b) to determine if soya sauce is the predominant flavoring. Consult official tariff schedules (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for specific national interpretations and binding rulings if uncertainty persists, ensuring accurate duty assessment and compliance.