Sweet Corn in Tomato Sauce from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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