0704.90.40.28 - Collards

This HTS category, 0704.90.40.28, specifically covers fresh or chilled collard greens. Collards are a leafy green vegetable belonging to the *Brassica oleracea* family, known for their large, dark green leaves and a flavor profile that mellows considerably when cooked. They are distinct from other members of the *Brassica* family due to their specific growth habit and culinary applications.

While this category is part of the broader group of "Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas," collards are distinguished from their siblings by their unique leaf structure and taste. For instance, bok choy (0704.90.40.15) has distinct white stems and spoon-shaped leaves, while kale (0704.90.40.35) typically features more ruffled or curly leaves. Napa cabbage (0704.90.40.45) is characterized by its oblong shape and tightly packed, pale green leaves. This specific classification ensures that collard greens, with their particular characteristics, are accurately identified for trade purposes.

As this is a leaf node within the HTS, there are no further subcategories under 0704.90.40.28. Therefore, classification within this code is final for fresh or chilled collard greens. Importers and exporters should ensure that the product being declared matches the physical and botanical characteristics of collards to avoid misclassification.