J80364 J8 Ruling Active

The tariff classification of frozen baby corn from China

Issued January 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.9090

Headings: 2008

Product description

The merchandise is described as whole ears of baby corn (non-sweet corn varieties), washed and frozen, packed in plastic-lined totes containing 600 kilograms. The corn will be sold to food processors, who will use it as an ingredient in a variety of food preparations.

CBP rationale

The applicable subheading for the frozen baby corn will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…other…other.

Full text

NY J80364 January 27, 2003 CLA-2-20:RR:NC:2:228 J80364 CATEGORY: Classification TARIFF NO.: 2008.99.9090 Mr. Hellmuth O. Starnitzky Pacific Meridian Group, LLC 55 New Montgomery Street, Suite 888 San Francisco, CA 94105 RE: The tariff classification of frozen baby corn from China Dear Mr. Starnitzky: In your letters dated December 16, 2002 and January 22, 2003 you requested a tariff classification ruling. The merchandise is described as whole ears of baby corn (non-sweet corn varieties), washed and frozen, packed in plastic-lined totes containing 600 kilograms. The corn will be sold to food processors, who will use it as an ingredient in a variety of food preparations. The applicable subheading for the frozen baby corn will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…other…other. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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