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%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
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