2005.91 - Bamboo Shoots:

This category covers bamboo shoots that have been prepared or preserved by methods other than pickling in vinegar or acetic acid. These products are not frozen and exclude those classified under heading 2006. The preparation methods can include canning, drying, salting, or preserving in sugar, as long as they are not frozen and not pickled. Examples include canned bamboo shoots in brine, dried bamboo shoots, or bamboo shoots preserved in syrup.

Heading 2005.91 is specifically for bamboo shoots as a distinct vegetable product within the broader category of "other vegetables and mixtures of vegetables." Its sibling category, 2005.99, covers "other" vegetables and mixtures not specifically listed elsewhere in 2005. Therefore, if the product is solely bamboo shoots prepared as described, it falls under 2005.91, rather than a general "other vegetable" classification.

Within this classification, further subdivisions exist to refine the classification based on packaging and preservation methods. Subcategory 2005.91.60.00 specifically addresses bamboo shoots preserved in airtight containers, often implying canning, which ensures extended shelf life and protection from spoilage. The remaining bamboo shoots, not in airtight containers, are classified under 2005.91.97.00.