HS Code for Frozen corn

Frozen corn, specifically sweetcorn, is classified under HS code 0710.40. This classification follows the guidelines of Chapter 7, which encompasses edible vegetables and certain roots and tubers. Heading 0710 is dedicated to vegetables that are frozen, whether uncooked or cooked by steaming or boiling in water. Sweetcorn is uniquely positioned in the HS system; while most corn (maize) is treated as a cereal in Chapter 10, sweetcorn is treated as a vegetable. The classification 0710.40 applies to sweetcorn that has been harvested while the kernels are still tender and then preserved through freezing. This includes corn that has undergone a blanching process, which is a standard industrial practice to deactivate enzymes before freezing, as this is considered a form of steaming or boiling allowed under this heading.

Products Included

• Frozen sweetcorn on the cob
• Frozen sweetcorn kernels (cut from the cob)
• Blanched frozen sweetcorn
• Frozen organic sweetcorn
• Frozen sweetcorn mixtures (where corn is the primary component)

Common Misclassification

The most frequent misclassification occurs with HS code 1005.90, which covers maize (corn) as a cereal grain. The distinction lies in the variety and the state of the product; sweetcorn is a vegetable (Chapter 7), while field corn used for flour or animal feed is a cereal (Chapter 10). Additionally, HS code 2004.90 is often incorrectly used for frozen corn that has been prepared with other ingredients like butter or sauces. If the corn is part of a complex prepared dish, it moves from Chapter 7 to Chapter 20.

FAQ

What is the HS code for frozen corn?

The HS code for frozen sweetcorn is 0710.40, covering both kernels and corn on the cob.

Is frozen corn in a butter sauce classified here?

No, frozen corn with added ingredients like butter or seasonings is typically classified under HS code 2004.90 as a prepared vegetable.