2005.99.41 - Water chestnuts, other than Chinese water chestnuts

This HTS classification, 2005.99.41, pertains to water chestnuts that have been prepared or preserved by methods other than pickling in vinegar or acetic acid, and are not frozen. These preparations are derived from the vegetable of the same name and are distinct from Chinese water chestnuts, which fall under a different classification. The key characteristic is that these are processed water chestnuts intended for consumption, not fresh produce.

Within the broader category of "Other vegetables and mixtures of vegetables" prepared or preserved, this specific heading distinguishes itself from siblings like carrots, onions, sauerkraut, peppers, and artichokes. While all fall under heading 2005, the subject matter of water chestnuts is unique to this line item. The exclusion of products preserved by vinegar or acetic acid, as well as frozen preparations, further refines the scope of goods covered.

This classification is further subdivided to provide more granular detail on the form of the preserved water chestnuts. The subcategories 2005.99.41.10 for "Sliced" and 2005.99.41.20 for "Whole" allow for precise identification based on the physical presentation of the product. This distinction is important for accurate record-keeping, statistical analysis, and potential tariff rate differentiation.