Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings
Memorandum D10-14-35

Updates to this D-memo

This D-memo has been updated to reflect accessibility and plain language considerations.

The scope of the D-Memo was changed to provide guidance for interpreting the text of heading 21.03.

Definitions have been revised to focus on their functional use.

Definitions

The following definitions apply in this memorandum for the purpose of tariff classification of certain goods in heading 21.03. These definitions are a plain language summary of various legal, technical, or policy sources.

Condiment

A preparation that can be optionally added to a food after it is served, which will enhance its flavour or give added flavour.

Dip

A sauce or dressing into which food is dipped before eating.

Dressing

A sauce poured over or served with food to decorate or enhance its flavour.

Sauce

A preparation added to a food as it cooks or as it is served. It provides flavour, moisture, and contrast in texture and colour, and is generally in liquid form. A sauce completes or identifies the prepared dish, whether or not the sauce is incorporated into the dish or provided separately.

Seasoning

A preparation added to food before or when it is served to enhance its natural flavours or improve or intensify its flavour.

Guidelines

The following sections provide guidance for classifying sauces, preparations for sauces, condiments and seasonings. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.

Heading 21.03

1. Heading 21.03 covers the following goods:

• Sauces
• Preparations for sauces
• Mixed condiments and mixed seasonings
• Mustard flour and meal and prepared mustard

2. Goods of this heading are allowed to contain any amount of dairy, sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates.

3. The following goods are specifically excluded from being classified in 21.03:

• Prepared or preserved vegetables and fruit (Chapter 20)
• Spices (Chapter 9), including:
  
  • Mixed spices of headings 09.04 to 09.10
  • Mixtures of spices with added substances that retain the essential character of spices of headings 09.04 to 09.10
• Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates (heading 16.03)
• Soups and broths and preparations therefor (heading 21.04)
• Mixtures used as additives in food preparations (heading 21.06)

Sauces

4. The classification of sauce is determined according to a goods' physical consistency and how it is to be used.

5. Physical consistency of sauces may be:

• Liquid, or
• Semi-solid

6. Sauces may be used:

• To add to food as it cooks
• To add to food as it is served, and/or
• As the medium in which other food is contained

Exceptions for certain sauce-like goods

7. Sometimes goods contain the term “sauce”, “dressing” or “dip” in the name or description but may not be classified as a sauce.

8. In advertising a product's versatility, many ready-made preparations provide instructions for their use as a "dip" or “sauce”. The term in these cases can refer to the use of the product and not the nature of the good. The following are examples of types of goods that remain classified in their appropriate heading or subheading regardless of their advertised uses as a dip or a sauce:

• Yogurt dips, containing only yogurt and certain added ingredients (04.03)
• Sugar syrup not containing added flavour or colouring matter (17.02)
• Guacamole, frozen (a mixture of avocado, red bell peppers, dehydrated onions and chillies) (20.08)
• Sugar syrup containing added flavour or colouring matter (21.06)
• Honey mustard (prepared mustard containing honey or honey flavouring) (2103.30)

9. Goods that are used as an ingredient during the cooking or food preparation process, or used at the table as a condiment are considered “seasoning liquids”, not sauces, for the purpose of tariff classification.

Preparations for sauces

10. Preparations for sauces are usually in the form of powders to which only liquids such as milk, water, oil, butter, etc. need to be added to obtain a sauce. However, they may also be semi-solid or in concentrated forms. Once rehydrated, the resulting substance will be used in the same manner as described for sauces. A sauce preparation may be prepared with other ingredients (meat, vegetables, etc.) of the dish or prepared and presented separately.

Mixed condiments and mixed seasonings

11. Mixed condiments and mixed seasonings are used as an accompaniment to food or in the preparation of certain food dishes, but are not intended to be eaten by themselves.

12. Mixtures that contain spices of Chapter 9 and other flavouring or seasoning substances in such proportions that do not retain the character of a spice are classified in 21.03.

13. Not all mixed condiments and mixed seasonings contain spices or mixtures of spices of Chapter 9. Other common ingredients of mixed condiments and mixed seasonings include vinegars, herbs, sugar, starch, cheese, artificial flavourings, dehydrated vegetables, etc., that impart flavour and enhance the food on which it is served.

Additional Information

14. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods.

15. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.

Appendix

Examples of goods classified in heading 21.03

This section combines examples from various sources, including the Canadian International Trade Tribunal, the World Customs Organization (WCO) Compendium of Classification Opinions, and the WCO's Explanatory Notes.

Sauces

Added to food as it cooks:

• Béchamel
• Mole
• Curry
• Velouté
• Sweet and sour sauce

Added to food as it is served:

• Salad dressing
• Hollandaise
• Espagnole
• Allemande
• Béarnaise
• Gravy
• Frozen cheese sauce

A medium in which other food is contained:

• Any items listed above as “sauces added to food as it cooks”
• Mayonnaise

Certain preparations, not covered by other headings:

• Spinach and artichoke dip
• Queso
• Whipped cream cheese French onion dip
• Buffalo chicken dip
• Salsa

Preparations for sauces

• Curry roux in blocks, dissolved in cooking liquid
• Powdered mixes

Mixed condiments

• Chutney
• Wasabi paste
• Chili oil with garlic
• Mint sauce

Mixed seasonings

• Celery salt (a mixture of cooking salt and finely ground celery seeds)
• Fermented shrimp paste made with shrimp and salt
• Flavour preparations consisting of various odoriferous, seasoning, flavouring substances, carriers, food additives, dyes and/or fats
• Seasoning liquids, which include:
  
  • Hot pepper sauce (a spicy blend of chili peppers, vinegar, salt and aromatics)
  • Fish sauce (a pungent, salty liquid made from fermented fish)
  • Worcester / Worcestershire sauce (a tangy, savory mixture of soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard)
  • Denatured alcohol (wine, cognac, etc.)

References

Consult these resources for further information.

Applicable legislation

• Customs Tariff

Related D memoranda

• Memorandum D10-13-1: Tariff Classification of Goods
• Memorandum D11-11-3: Advance Rulings for Tariff Classification

Superseded memoranda D

Memorandum D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings dated December 15, 2004.

Issuing Office

Tariff Classification, Origin and Valuation Division
Trade Programs Directorate
Commercial and Trade Branch

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