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Heading 2004 : Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
The frozen vegetables of this heading are those which fall in heading 20.05 when not frozen (see the Explanatory Note to that heading). The term frozen is defined in the General Explanatory Note to Chapter 7.
Examples of commonly traded products which fall in the heading are :(1) Potatoes (chips or French fries), cooked or partly cooked in oil and then frozen. (2) Frozen sweet corn, on the cob or in grains, carrots, peas, etc., whether or not pre-cooked, put up with butter or other sauce in an airtight container (e.g., in a plastic bag). (3) Knodel , Klosse , Nockerln , based on potato flour, frozen.
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