2004 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

Heading 2004 encompasses vegetables that have been prepared or preserved through methods other than the addition of vinegar or acetic acid, and are specifically in a frozen state. This heading is distinct from those that preserve vegetables through pickling or fermentation (e.g., heading 2001). It also excludes products preserved by sugar, jam, or fruit jelly, which fall under heading 2006. The scope of this category is broad, covering a wide array of vegetables processed for longer shelf life and convenience.

As a category within Section IV, "Prepared Foodstuffs," and Chapter 20, "Preparations of vegetables, fruit, nuts or other parts of plants," heading 2004 focuses on the further processing and preservation of raw vegetables beyond simple freezing. It is important to differentiate this heading from fresh or chilled vegetables, or those preserved by other means. The key differentiating factors are the method of preservation (other than vinegar/acetic acid) and the physical state (frozen).

This heading is further divided into subcategories to accommodate specific types of vegetables. Subheading 2004.10 specifically addresses frozen potatoes that have been prepared or preserved. The more encompassing subheading, 2004.90, covers all other vegetables and mixtures of vegetables that meet the criteria of heading 2004. This granular classification allows for more precise tariff application based on the particular vegetable commodity.