Retail Pack Frozen Sweet Corn from Mexico
Retail packs of frozen sweet corn kernels, consumer-sized and frozen after steaming, are classified under tariff item 0710.40.00. Retail packaging does not alter the classification of the frozen vegetable, which remains sweet corn in a simple frozen state.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the retail packaging does not include any cooking instructions that imply further processing
• Declare the product as frozen sweet corn, not a prepared meal
• Keep the packaging intact for CBSA inspection, but note that duties are on the product weight, not including packaging