9903.04.40 - Carrots (whether or not reduced in size), prepared or preserved, but not packed in salt, not in brine, nor pickled, in airtight containers (provided for in subheading 2005.99.10)

This HTS category, 9903.04.40, specifically addresses carrots that have undergone preparation or preservation, excluding those preserved in salt, brine, or as pickles. The defining characteristic is their packaging in airtight containers, indicating a processing method designed for long-term storage and commercial distribution. This classification is a temporary provision, often related to specific trade agreements or agricultural import restrictions, and is distinct from the standard HTS classifications for fresh produce.

It is crucial to distinguish this category from standard HTS classifications for fresh or minimally processed carrots, which would fall under Chapter 07 of the HTS. Those categories focus on the raw agricultural product. This temporary provision, however, pertains to processed forms intended for specific import scenarios, often under quotas or special tariffs. The exclusion of carrots packed in salt, brine, or pickled further refines the scope, directing such items to their respective, more conventional processed food classifications.

As this is a leaf node within the HTS database, there are no further subcategories. Classification under 9903.04.40 is therefore definitive for carrots meeting the specified preparation and packaging criteria under the context of temporary legislation and import restrictions. Importers must ensure that the product precisely aligns with the description to avoid misclassification and potential penalties.