Sweet Corn in Tomato Sauce from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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