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Notes.
1. This Chapter does not cover forage products of heading 12.14. 2. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). GENERAL
This Chapter covers vegetables, including the products listed in Note 2 to the Chapter, whether fresh, chilled, frozen (uncooked or cooked by steaming or boiling in water), provisionally preserved or dried (including dehydrated, evaporated or freeze‑dried). It should be noted that some of these products when dried and powdered are sometimes used as flavouring materials but nevertheless remain classified in heading 07.12.
The term "chilled" means that the temperature of a product has been reduced, generally to around 0 °C, without the product being frozen. However, some products, such as potatoes, may be considered to be chilled when their temperature has been reduced to and maintained at + 10 °C.
The expression "frozen" means that the product has been cooled to below the product's freezing point until it is frozen throughout.
Unless the context otherwise requires, vegetables of this Chapter may be whole, sliced, chopped, shredded, pulped, grated, peeled or shelled.
The Chapter also includes certain tubers and roots with a high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets.
Vegetables not presented in a state covered by any heading of this Chapter are classified in Chapter 11 or Section IV. For example, flour, meal and powder of dried leguminous vegetables and flour, meal, powder, flakes, granules and pellets of potatoes are classified in Chapter 11, and vegetables prepared or preserved by any process not provided for in this Chapter fall in Chapter 20.
However, it should be noted that homogenisation, by itself, does not qualify a product of this Chapter for classification as a preparation of Chapter 20.
It should also be noted that vegetables of this Chapter remain classified here even if put up in airtight containers (e.g., onion flour in cans). In most cases, however, products put up in these packings have been prepared or preserved otherwise than as provided for in the headings of this Chapter, and are therefore excluded (Chapter 20).
Similarly, products of this Chapter remain classified here (e.g., fresh or chilled vegetables) when subjected to packaging by means of a Modified Atmospheric Packaging (MAP) process. In a MAP process the atmosphere surrounding the product is altered or controlled (e.g., by removing or reducing the oxygen content and replacing it with or increasing the nitrogen or carbon dioxide content).
Fresh or dried vegetables fall in this Chapter whether intended for use as food, for sowing or for planting (e.g., potatoes, onions, shallots, garlic, leguminous vegetables). However, the Chapter does not cover seedling vegetables in a condition for replanting (heading 06.02). In addition to the exclusions mentioned above and in the Chapter Notes, this Chapter does not include : (a) Chicory plants or chicory roots (heading 06.01 or 12.12). (b) Certain vegetable products used as raw materials in the food industries e.g., cereals (Chapter 10) and sugar beet and sugar cane (heading 12.12). (c) Flour, meal and powder of roots or tubers of heading 07.14 (heading 11.06). (d) Certain plants and parts of plants, although sometimes used for culinary purposes, e.g., basil, borage, hyssop, all species of mint, rosemary, rue, sage and dried roots of burdock (Arctium lappa) (heading 12.11). (e) Edible seaweeds and other algae (heading 12.12). (f) Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products (heading 12.14). (g) Beet or carrot tops (heading 23.08).
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