2004.90.85.20 - Carrots

This HTS classification covers frozen carrots prepared or preserved other than by vinegar or acetic acid. These are distinct from other vegetables or mixtures of vegetables classified under subheading 2004.90.85 as they specifically pertain to carrots, which have undergone freezing for preservation. The preparation method excludes those preserved through pickling or marinating with vinegar or acetic acid.

Within the broader category of "Other vegetables and mixtures of vegetables," this subheading differentiates itself from sibling categories such as sweet corn (2004.90.85.40), peas (2004.90.85.60), and garlic. The defining characteristic for classification here is the specific vegetable type, with this code exclusively applying to carrots. Other vegetables and mixtures not specifically listed at this level, including complex mixtures not otherwise specified, fall under the "Other, including mixtures" category (2004.90.85.95).

As this is a leaf node, there are no further subdivisions. The classification of frozen carrots under 2004.90.85.20 is final, provided the goods meet the criteria of being other than products of heading 2006 (which typically covers goods preserved by sugar). The key factors for import/export professionals to consider are the product's state (frozen), preparation method (not by vinegar/acetic acid), and its identity as carrots.