2103.10.00.00 - Soy sauce

This HTS subheading specifically classifies soy sauce, a fermented liquid condiment derived primarily from soybeans, wheat, brine, and Aspergillus mold. It is characterized by its distinct umami flavor, dark brown color, and savory profile. For customs purposes, this entry encompasses all forms of soy sauce, regardless of the specific fermentation process or regional variations, as long as the primary ingredient and characteristic flavor profile align with that of traditional soy sauce.

This classification is distinct from its sibling categories. Unlike tomato ketchup and other tomato sauces (2103.20), which are based on tomatoes and often have a sweet and tangy profile, soy sauce is derived from soybeans and possesses a fundamentally different taste and aromatic composition. Similarly, it is differentiated from mustard flour, meal, and prepared mustard (2103.30), which are products of mustard seeds and characterized by their pungent, spicy, or sharp flavors. The "Other" category (2103.90) serves as a catch-all for sauces and preparations not specifically enumerated elsewhere within heading 2103.

As a leaf node, subheading 2103.10.00.00 does not have further subdivisions. Therefore, classification under this code relies on accurately identifying the product as soy sauce based on its composition, preparation, and characteristic sensory attributes. This includes various types of soy sauce such as light, dark, tamari, and other regional or specialty soy sauces, provided they meet the fundamental definition and are not specifically classified under another HTS subheading within heading 2103.