HS 210410 Soups and broths and preparations therefor

What products does HS 210410 cover?

This subheading covers soups and broths, as well as preparations specifically designed for making them, as defined by the World Customs Organization's Harmonized System Nomenclature and further elaborated in national tariffs like the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC. This includes a wide array of products such as clear or thickened soups, consommés, bouillon cubes, liquid concentrates, powders, and other mixes that, when prepared with water or other liquids, yield a soup or broth. The key characteristic is their primary intended use as a soup or broth, distinguishing them from other food preparations.

What falls outside HS 210410?

The following products are excluded from HS 210410: sauces and preparations for sauces of heading 2103, even if they contain ingredients similar to soups, because their primary function is as a condiment or accompaniment rather than a standalone soup. Also excluded are certain food preparations containing vegetables or meat that, while liquid, are not typically consumed as a soup, such as certain purees or baby foods of Chapter 20. Additionally, individual ingredients like dried vegetables (Chapter 7) or meat extracts (Chapter 16) are classified separately if not presented as a preparation specifically for making soup or broth.

What are common classification mistakes for HS 210410?

A common error is misclassifying liquid food preparations that contain vegetables or meat but are not primarily intended as soups or broths. For instance, some vegetable purees or certain ready meals in liquid form might be mistakenly placed here when they belong in Chapter 20 (preparations of vegetables, fruit, nuts or other parts of plants) or Chapter 16 (preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates), respectively. This often occurs when the product's primary function or common commercial designation is overlooked, violating General Interpretative Rule (GRI) 1, which prioritizes the terms of the headings and section or chapter notes.

How should importers classify products under HS 210410?

The correct procedure for classifying products under HS 210410 involves a thorough review of the product's ingredients, preparation instructions, and primary intended use. Importers and customs brokers should consult the WCO Explanatory Notes for Heading 2104, along with specific national tariff guidance from sources like the USITC HTSUS or EU TARIC. It is crucial to determine if the product is commercially recognized as a soup, broth, or a preparation exclusively for making them. If there is ambiguity, consider the product's marketing, packaging, and how it is typically consumed to ensure accurate classification under GRI 1 and GRI 6.