CLA-2 CO:R:C:F 088697
Mr. Joey H. Lo
Queen'sway Foods Company
486 Cabot Road
South San Francisco, Ca. 94080
RE: Canned Baby Corn From Thailand
Dear Mr. Lo:
This is in reference to your letters of December 13, 1990
and January 23, 1991, regarding the tariff classification of
canned baby corn from Thailand. A label for a 300 UP count can
showing the product and other pertinent information, was included
with your request.
FACTS:
The product under consideration is described as whole spears
of baby corn packed in a water and salt solution in cans. The
product, grown in Thailand, weighs 2.90 Kg, net weight, as packed
(1.50 Kg net drained weight).
ISSUE:
Is the product classifiable as the vegetable "corn", as an
"other" vegetable or as "other edible parts of plants?"
LAW AND ANALYSIS:
The product, known as "baby corn" is immature ears of corn
(Zea mays). The variety thereof known as "saccharata", or sweet
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corn, is classifiable in Chapter 7 of the Harmonized Tariff
Schedule of the United States (HTSUSA), which covers edible
vegetables and certain roots and tubers. Other varieties of corn
are excluded therefrom by Legal Note 2 of that Chapter. These
other varieties are classifiable in Chapter 10, HTSUSA, which
covers cereals.
Since only sweet corn is classifiable in Chapter 7, HTSUSA,
the importer has indicated that several varieties of corn are
packaged in its product, and since the majority of corn grown in
Thailand, according to the American Embassy in Bangkok, is field
corn, we believe it is reasonable to conclude that the subject
corn is not classifiable in Chapter 7.
In regard to the possible classification under chapter 10,
HTSUSA, we note, according to Chapter note 2 to Chapter 10 of the
Explanatory Notes to the Harmonized System, that only rice, once
cooked remains in Chapter 10. Since cooking is a normal part of
the canning process, we presume that the subject corn has been
cooked. Accordingly, we believe it would not be appropriate to
classify corn in this chapter.
We considered the possible classification of the corn under
subheading 2005.80.00, HTSUSA. Since that subheading only covers
sweet corn prepared or preserved otherwise than by vinegar or
acetic acid, we do not believe it would apply to the subject
product. Also, since Legal Note 3 to Chapter 20, HTSUSA, limits
the coverage of Heading 2005 to the products of Chapter 7 or
Heading 1105 or 1106, we believe that the subject corn is also
excluded from classification under any other provision of Heading
2005, as an other prepared or preserved vegetable, including
subheading 2005.90.9500, HTSUSA, as suggested by the importer.
Since the baby corn is excluded from coverage under the
previously referenced provisions for the reasons noted, we
believe it is classifiable under the provisions relative to
edible parts of plants under Heading 2008, HTSUSA.
HOLDING:
Canned baby corn is classifiable under subheading
2008.99.9090, HTSUSA, which covers other edible parts of plants,
otherwise prepared or preserved, and is dutiable at a general
rate of duty of 7 per cent ad valorem. Such article, if the
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product of Thailand, which meets the requirements of General Note
3(a)(ii) of the Harmonized Tariff Schedule, regarding the
Generalized System of Preferences (GSP), is eligible for a free
special rate of duty upon compliance with the provisions of
section 10.171 et seq., Customs Regulations (19 CFR 10.171 et
seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division