Prepared & Preserved Vegetables, Fruit & Nuts

The distinction is straightforward: heading 2004 covers vegetables prepared or preserved by means other than vinegar or acetic acid and presented in frozen form, while 2005 covers the same range of preparations in non-frozen form. The physical state of the product at the time of importation — frozen or not — is the deciding factor, not the production method.

All tomato preparations not preserved by vinegar or acetic acid fall under heading 2002, regardless of whether they are whole, diced, crushed, pureed, or concentrated into paste. The concentration level and added ingredients affect the specific tariff line within 2002 but do not move the product to a different heading. Tomatoes preserved by vinegar would instead go to heading 2001.