0710.30.00.00 - Spinach, New Zealand spinach and orache spinach (garden spinach)

This HTS classification covers frozen spinach, including New Zealand spinach and orache spinach, which are all forms of garden spinach. These vegetables are preserved by freezing and are presented in an uncooked state or cooked solely by steaming or boiling in water, without the addition of other ingredients or extensive processing. The key characteristic is the preservation method (freezing) and the minimal preparation before freezing.

This category is distinct from its siblings. For instance, 0710.10.00.00 specifically addresses frozen potatoes, while 0710.40.00.00 is designated for frozen sweet corn. Leguminous vegetables, whether shelled or unshelled, and other individual vegetable types classified under 0710.80, along with mixtures of vegetables under 0710.90, are separate classifications, even if also preserved by freezing. Therefore, this specific subcategory isolates the various types of spinach to ensure accurate tariff application.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific HTS code. The classification 0710.30.00.00 is the most specific level for frozen spinach, encompassing all varieties commonly known as garden spinach when presented in the specified frozen format.