Sweet Corn in Tomato Sauce from Canada
Sweet corn kernels cooked in tomato sauce, preserved without vinegar or freezing. Classifies under 2005.80.00.00 unless tomato dry weight ≥7%.
Duty Rate — Canada → United States
15.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test tomato dry weight; ≥7% shifts to 2002 per chapter note
• Declare sauce composition to avoid tomato juice classification
• FDA acidity testing for low-acid canned foods