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Heading 0710 : Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
This heading covers frozen vegetables which, when fresh or chilled, are classified in headings 07.01 to 07.09.
The expression "frozen" is defined in the General Explanatory Note to this Chapter.
The frozen vegetables of this heading are generally obtained at the industrial level by quick‑freezing processes. Such processes are used in order that the temperature range of maximum crystallisation is passed quickly. This avoids the rupture of the cellular structure and the vegetables therefore substantially retain their fresh appearance on thawing.
Vegetables to which salt or sugar has been added before freezing remain classified in this heading, as do vegetables which have been cooked by steaming or boiling in water before freezing. However, the heading excludes vegetables cooked by other processes (Chapter 20) or prepared with other ingredients, such as prepared meals (Section IV).
The principal kinds of vegetables preserved by freezing are potatoes, peas, beans, spinach, sweet corn, asparagus, carrots and beetroot.
This heading also includes mixtures of frozen vegetables.
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