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Heading 2005 : Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
The term vegetables in this heading is limited to the products referred to in Note 3 to this Chapter. These products (other than vegetables prepared or preserved by vinegar or acetic acid of heading 20.01, frozen vegetables of heading 20.04 and vegetables preserved by sugar of heading 20.06) are classified in the heading when they have been prepared or preserved by processes not provided for in Chapter 7 or 11.
Such products fall in the heading irrespective of the type of container in which they are put up (often in cans or other airtight containers).
These products, whole, in pieces or crushed, may be preserved in water, in tomato sauce or with other ingredients ready for immediate consumption. They may also be homogenised or mixed together (salads).
Examples of preparations which fall in the heading are :(1) Olives, rendered edible by special treatment with soda solution or prolonged maceration in brine. (Olives merely preserved provisionally in brine remain classified in heading 07.11 - see the Explanatory Note to that heading.) (2) Sauerkraut, prepared by partial fermentation of shredded and salted cabbage. (3) Sweet corn, on the cob or in grains, carrots, peas, etc., pre-cooked or put up with butter or other sauce. (4) Products in the form of thin rectangular tablets made from potato flour, salt and small quantities of sodium glutamate, and partly dextrinised by successive humidification and dessication. These products are intended for consumption as chips after deep frying for a few seconds. The heading also excludes : (a) Crisp savoury food products of heading 19.05. (b) Vegetable juices of heading 20.09. (c) Vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol (Chapter 22).
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