2002 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
Sub-classifications
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2002 1000
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2002 1000 20
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2002 1000 80
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2002 90
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2002 9040 00
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2002 9080
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2002 9080 10
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2002 9080 20
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2002 9080 30
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2002 9080 40
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2002 9080 50
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Overview
This HTS category encompasses tomatoes that have undergone preservation methods other than pickling in vinegar or acetic acid. This includes a wide array of processed tomato products such as canned whole or chopped tomatoes, tomato pulp, tomato paste, and puréed tomatoes. The key defining factor is the absence of vinegar or acetic acid as a primary preservative agent, distinguishing them from pickled vegetables found in other chapters.
While this chapter, Chapter 20, broadly covers preparations of vegetables, Chapter 07 deals with fresh or chilled vegetables, and Chapter 21 covers miscellaneous edible preparations. This specific heading, 2002, isolates processed tomatoes based on their method of preservation, ensuring accurate tariff application for a common agricultural commodity that undergoes significant processing. Its sibling categories within Chapter 01, for instance, concern live animals, highlighting the broad scope of the HTS and the need for precise categorization of goods.
The subcategories within 2002 further refine the classification. 2002.10.00 specifically addresses tomatoes presented whole or in pieces, often found in cans or jars. The residual category, 2002.90, covers all other preparations of tomatoes preserved without vinegar or acetic acid, such as concentrated pastes and purées, which may have different processing characteristics or intended uses. This hierarchical structure allows for detailed tariff application based on the form and preparation of the processed tomato product.