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04.08 ‑ Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

This heading covers whole eggs, not in the shell, and egg yolks of all birds. The products of this heading may be fresh, dried, cooked by steaming or by boiling in water, moulded (e.g., cylindrical "long eggs"), frozen or otherwise preserved. All these fall in the heading whether or not containing added sugar or other sweetening matter and whether for use as food or for industrial purposes (e.g., in tanning).
The heading does not cover :

(a) Oil of egg yolk (heading 15.06).

(b) Egg preparations containing seasoning, spices or other additives (heading 21.06).

(c) Lecithin (heading 29.23).

(d) Separate egg white (egg albumin) (heading 35.02).

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