Chapter 07 covers all edible vegetables, roots and tubers, including fresh, chilled, frozen, dried, temporarily preserved and processed products. This chapter is a core chapter in agricultural trade, involving complex rules such as tariff quotas, seasonal duty rates, and quarantine requirements. Heading 0704 is located in the earlier part of this chapter and belongs to fresh or chilled edible vegetables, forming a complete industrial chain classification with subsequent processed vegetables (such as 0710 frozen, 0711 temporarily preserved, 0712 dried). Heading 0704 specifically refers to fresh or chilled cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas (Brassica genus). It covers all brassica vegetables that have not been steamed, frozen, dried or preserved in vinegar, whether or not cut, peeled or packaged. Under this heading, it is further subdivided by variety into subheadings such as cauliflowers, broccoli, cabbages, etc., and is one of the headings with extremely high declaration frequency in vegetable trade. First 2 digits 07: Chapter 7, representing edible vegetables, roots and tubers, distinct from Chapter 6 live plants and Chapter 8 fruits. Digits 3-4 04: heading 0704, referring to fresh or chilled brassica vegetables, including cabbages, cauliflowers, broccoli, kale, etc. Digits 5-6 90: subheading 070490, referring to other fresh or chilled brassicas other than cauliflowers (070410), broccoli (070420) and Savoy cabbage (07049010), such as common cabbages, red cabbages, kale, etc. This subheading is a residual item covering brassica varieties not otherwise named. The goods are fresh cabbages and other edible brassicas, not frozen, dried, preserved in vinegar or steamed, meeting the description of heading 0704. Since they are not cauliflowers (070410) or broccoli (070420), and are not specifically named as Savoy cabbage (07049010), they are classified under 07049090. If frozen, they would be classified under 0710; if dried, under 0712; if preserved in vinegar, under 0711; if temporarily preserved, under 0711; if processed products, under 2004.

Product name: The specific name of the declared goods, which should use standard Chinese and foreign-language names, such as fresh cabbage, kale, etc. Brand type: Choose one of: no brand, domestic own brand, domestically acquired brand, foreign brand (OEM production), foreign brand (other). Export preference status: Select according to the actual trade arrangement: whether the exported goods enjoy preferential tariffs in the final destination country, do not enjoy preferential tariffs, or are uncertain. Method of production or preservation: Clearly declare as fresh, chilled, frozen, dried, preserved in vinegar, etc.; this code corresponds to fresh or chilled. Grade: Declare according to industry standards or contractual agreement, such as Grade 1, Grade 2, run-of-the-mill, etc.; if no grade, fill in 'none'. Packaging specifications: Declare the specific packaging method and weight or quantity per package, such as carton-packed, 10 kg per carton. Brand (Chinese and foreign-language names): If there is a brand, declare the Chinese and foreign-language names of the brand; if no brand, fill in 'none'. GTIN: If there is a Global Trade Item Number, declare the GTIN; if not, fill in 'none'. Product name: Fresh cabbage (green cabbage); Brand type: No brand; Export preference status: Does not enjoy preferential tariffs; Method of production or preservation: Fresh; Grade: Grade 1; Packaging specifications: Carton-packed, 10 kg per carton; Brand: None; GTIN: None. Mistakenly classifying chilled cabbage under 0710 frozen vegetables, resulting in incorrect duty rates and regulatory conditions. Ignoring variety subdivision and incorrectly classifying Savoy cabbage (07049010) under 07049090. Failing to declare brand type, causing customs to question the intellectual property status and delaying customs clearance.

The core basis for classification is the notes to Chapter 7 and the subheading texts of the Import and Export Tariff. Heading 0704 explicitly includes fresh or chilled brassica vegetables, and subheading 070490 is 'other' brassicas. It is necessary to confirm the state of the goods (fresh/chilled), variety (whether cauliflower, broccoli, Savoy cabbage) and processing method (not frozen, not dried, not preserved in vinegar). If they are fresh or chilled common cabbages, red cabbages, kale, etc., they are classified under 07049090. 070410 Fresh or chilled cauliflowers: Cauliflower has a dense curd form, while cabbage is a leafy head; the botanical varieties are different. 070420 Fresh or chilled broccoli: Broccoli has a green head and long stalk, clearly different in form from the leafy head of cabbage. 07049010 Fresh or chilled Savoy cabbage: Savoy cabbage leaves are wrinkled, while common cabbage leaves are smooth; the variety is specific. 0710 Frozen vegetables: Frozen vegetables have undergone freezing treatment, while 0704 is limited to fresh or chilled, with different temperature control. 070511 Fresh or chilled head lettuce: Head lettuce belongs to the Asteraceae family and has crisp tender leaves, different family from cabbage of the Brassica genus. Have the goods been frozen, dried or preserved in vinegar? Do they belong to cauliflower, broccoli or Savoy cabbage? Are they only in fresh or chilled state? Is the packaging only for transport and freshness preservation? Are they mixed with other vegetables?

Are fresh cabbage and chilled cabbage classified under the same code? Yes, 07049090 covers fresh or chilled cabbage and other edible brassicas. Fresh and chilled differ only in temperature and do not affect classification. However, the declaration elements must clearly state the method of production or preservation as 'fresh' or 'chilled'. How to distinguish Savoy cabbage from common cabbage? Savoy cabbage leaves have obvious wrinkling and sunken veins, and are classified under 07049010; common cabbage leaves are smooth and are classified under 07049090. If uncertain, provide pictures or a botanical identification report. Which code should frozen cabbage be classified under? Frozen cabbage is classified under 0710, specifically subheading 07108090 (other frozen vegetables). If it has been steamed before freezing, it is classified under 2004. Note the classification difference between frozen and chilled. What is the export tax rebate rate for 07049090? The export tax rebate rate is adjusted with national policies. It is recommended to check the latest rebate rate through the 'China Customs Enterprise Import and Export Credit Information Publicity Platform' or consult the competent tax authority. Generally, the rebate rate for agricultural products is 9% or 13%, but the official release shall prevail. Is a phytosanitary certificate required for declaration? Yes, exporting fresh or chilled vegetables usually requires an official phytosanitary certificate from the exporting country, and the importing country may also require one. The specific requirements are subject to the trade contract and destination country requirements. Relevant certificates must be attached during customs declaration. Can cabbage and kale be classified under the same code? Yes, both belong to brassica vegetables. If fresh or chilled and not specifically named, both are classified under 07049090. However, if kale is for ornamental use, it may be classified under Chapter 6. How to check the import tariff rate for 07049090? You can check the MFN rate, agreement rate, etc. through the 'Import and Export Tariff of the People's Republic of China' or the official website of the General Administration of Customs. Note special arrangements such as tariff quotas and seasonal duty rates. It is recommended to use customs advance classification services for confirmation. If cabbage has been cut but not chilled, is it still classified under 07049090? Yes, 0704 includes fresh or chilled brassicas that have been cut but not further processed. However, if after cutting they have been steamed, frozen or preserved in vinegar, they are classified under other chapters. Cutting itself does not change the classification.