0704.20.00.00 - Brussels sprouts

This HTS category, 0704.20, specifically enumerates Brussels sprouts, classifying them as a distinct type of edible brassica. These are the tightly packed buds of the *Brassica oleracea* plant, characterized by their small, cabbage-like appearance. This classification is reserved for Brussels sprouts in their fresh or chilled state, intended for human consumption or further processing as foodstuffs.

Distinguishing Brussels sprouts from their siblings within heading 0704 is straightforward. Category 0704.10 covers cauliflowers and broccoli, which are visually and botanically different, featuring flower heads rather than buds. Category 0704.90 encompasses all other edible brassicas not otherwise specified, but Brussels sprouts have their own dedicated sub-heading due to their unique characteristics and commercial significance.

As this is a leaf node within the HTS, there are no further subcategories under 0704.20.00.00. Therefore, classification within this code hinges on the accurate identification of the product as Brussels sprouts, distinct from other Brassica varieties. The primary consideration for classification here is the physical form and species of the vegetable.