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This heading covers vegetables of headings 07.01 to 07.09 which have been dried (including dehydrated, evaporated or freeze‑dried) i.e., with their natural water content removed by various processes. The principal kinds of vegetables treated in this way are potatoes, onions, mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.), truffles, carrots, cabbage and spinach. They are usually prepared in strips or slices, either of one variety or mixed (julienne).
The heading also covers dried vegetables, broken or powdered, such as asparagus, cauliflower, parsley, chervil, onion, garlic, celery, generally used either as flavouring materials or in the preparation of soups.
The heading excludes, inter alia :(a) Dried leguminous vegetables, shelled (heading 07.13). (b) Dried, crushed or ground fruits of the genus Capsicum or of the genus Pimenta (heading 09.04), potato flour, meal, powder, flakes, granules and pellets (heading 11.05), flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). (c) Mixed condiments and mixed seasonings (heading 21.03). (d) Soup preparations based on dried vegetables (heading 21.04).
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