Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Olives These subheadings cover olives, normally in pickling brine, which have not yet been subjected to a process to remove their bitter flavour. Olives rendered edible — even by a simple prolonged soaking in brine — are excluded from these subheadings and are classified in subheading 2005 70 00 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Cucumbers and gherkins This subheading includes cucumbers and gherkins simply put into large vessels containing brine which, possibly with added vinegar or acetic acid, ensures that they are provisionally preserved during transportation and storage in as far as they are unsuitable for consumption in that state. These products usually contain by weight at least 10 % of salt. Before being...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mushrooms of the genusAgaricus Mushrooms of the present subheading may be preserved in a strong brine solution to which vinegar or acetic acid has been added.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Capers Capers of this subheading are usually preserved in barrels of pickling brine.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[8]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2015-018)

[9]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2015-018)

Similarly, the following explanatory notes to heading No. 07.11 confirm in more detail that products that fall in Chapter 20, as opposed to those in heading No. 07.11, are products that can be immediately consumed: This heading [07.11] applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (e.g., by sulphur...

Source: citt_decision (AP-2015-018)

[10].    SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that explanatory notes be respected unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2015-018)