HQ 952252
Dec 28,1992
CLA-2 CO:R:C:F 952252 JGH
Mr. Richard J. Sullivan
Association of Food Industries, Inc.
5 Ravine Drive
P.O. Box 776
Matawan, NJ 07747
RE: Classification of Canned Baby Corn
Dear Mr. Sullivan:
Your letter of July 14, 1992, concerns the tariff
classification of canned baby corn prepared or preserved by
vinegar or acetic acid, under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
You state that the members of your organization import
virtually all the canned pickled baby corn and that it is
regarded as a vegetable; a view which you think is supported by
both the dictionary definition and the opinion of Department of
Agriculture authorities. Although you note that the
classification of canned baby corn was considered by HRL 088697,
you feel that since the product considered was preserved by a
different method, that ruling is not controlling.
ISSUE:
Whether canned pickled baby corn is classifiable under the
provision for other vegetables, prepared or preserved by vinegar
or acetic acid, in subheading 2001.90.3900, HTSUS, or other
edible parts of plants preserved by vinegar or acetic acid in
2001.90.6000, HTSUS.
LAW AND ANALYSIS:
While you may consider the method of preservation the
determinative factor in the classification of the baby corn in
HRL 088697, a careful reading of that decision shows that the - 2 -
nature of the product itself was decisive. Although baby corn
may be popularly considered a vegetable, for tariff purposes it
is not.
Customs, of course, often relies on dictionary definitions
and the opinions of experts in reaching its decisions; however,
as you are aware, the Explanatory Notes to the HTSUS provide an
interpretation of the provisions of the tariff on the
international level, which Customs can not ignore; and more
importantly, the chapter notes to the individual chapters of the
HTSUS provide legal definitions of the various products included
in a chapter. Chapter 7, HTSUS, covers "Edible Vegetables And
Certain Roots and Tubers". Note 2 to that Chapter states that
the word "vegetables" in headings Nos. 07.09 (fresh leguminous
vegetables), 07.10 (vegetable,frozen), 07.11 (vegetables,
provisionally preserved), 07.12 (Dried Vegetables) includes
specific types of vegetables, and the only form of corn mentioned
is sweet corn (Zea Mays var. zaccharata), a definition which does
not include "baby corn." The Explanatory Notes to heading 2001,
HTSUS, covering vegetables and other edible plants, prepared or
preserved by vinegar or acetic acid, mention that sweet corn is
the type of corn classified as a vegetable in 2001.90.39, HTSUS,
regardless of the type of preservation.
The Explanatory Notes to Chapter 10 "Cereals" specifically
state that this chapter covers corn "other than sweet corn of
chapter 7". Canned baby corn is made from nonsweet corn
varieties. Thus, for tariff purposes, regardless of how
"logical" it may be to define corn as a vegetable, under the
HTSUS, canned corn, other than sweet corn, is not considered a
vegetable, but rather is an edible part of a plant.
HOLDING:
Canned "pickled" baby corn is classified under the provision
for other edible parts of plants, prepared or preserved by
vinegar or acetic acid, in subheading 2001.90.60, HTSUS.
Sincerely,
John Durant, Director