Chapter 07 covers edible vegetables, roots and tubers, including fresh, chilled, frozen, provisionally preserved or dried vegetables of various types. This chapter is a core chapter in agricultural trade, involving tariff quotas, seasonal fluctuations and strict inspection and quarantine requirements. Within the chapter, goods are subdivided by degree of processing (fresh/chilled, frozen, provisionally preserved, dried) and by variety. Frozen vegetables are classified under 0710, while further-processed vegetables (such as those prepared with vinegar or cooked) are classified under Chapter 20. Heading 0710 specifically refers to frozen vegetables (whether or not steamed or boiled), covering vegetables preserved by low temperature (usually below -18°C), including whole, cut, shredded and other forms. This heading does not include vegetable products that have been fried, roasted, pickled in vinegar or deeply cooked, which should be classified under Chapter 20. Under 0710, goods are subdivided by vegetable variety. Sweet corn (Zea mays var. saccharata) exists as a separate subheading because its high sugar content and special uses distinguish it from other corn. Code 071040 is a 6-digit subheading: the first 2 digits '07' represent Chapter 07 (edible vegetables, roots and tubers); digits 3-4 '10' represent heading 0710 (frozen vegetables); digits 5-6 '40' represent subheading 071040 (frozen sweet corn). In the HS system, sweet corn specifically refers to corn varieties with high sugar content harvested at the milk stage, distinguished from ordinary corn (such as 0710.80 or 1005). This subheading may be further subdivided according to whether it is steamed or boiled, packaging specifications, etc., but the core determination lies in the variety and frozen state. Frozen sweet corn is classified under 071040 rather than other codes for the following key reasons: 1) the goods are of the sweet corn variety, characterized by high sugar content and harvest at the milk stage; 2) they have undergone freezing treatment (below -18°C), meeting the definition of frozen vegetables under 0710; 3) they have not undergone further processing (such as seasoning or frying), otherwise they should be classified under 2004 or 2005. The difference from ordinary frozen corn (071080) lies in variety and use: sweet corn is mostly for direct consumption, while ordinary corn is mostly used for feed or industrial purposes.
Chapter
Chapter 07 covers edible vegetables, roots and tubers, including fresh, chilled, frozen, provisionally preserved or dried vegetables of various types. This chapter is a core chapter in agricultural trade, involving tariff quotas, seasonal fluctuations and strict inspection and quarantine requirements. Within the chapter, goods are subdivided by degree of processing (fresh/chilled, frozen, provisionally preserved, dried) and by variety. Frozen vegetables are classified under 0710, while further-processed vegetables (such as those prepared with vinegar or cooked) are classified under Chapter 20.
Heading
Heading 0710 specifically refers to frozen vegetables (whether or not steamed or boiled), covering vegetables preserved by low temperature (usually below -18°C), including whole, cut, shredded and other forms. This heading does not include vegetable products that have been fried, roasted, pickled in vinegar or deeply cooked, which should be classified under Chapter 20. Under 0710, goods are subdivided by vegetable variety. Sweet corn (Zea mays var. saccharata) exists as a separate subheading because its high sugar content and special uses distinguish it from other corn.
Digit Breakdown
Code 071040 is a 6-digit subheading: the first 2 digits '07' represent Chapter 07 (edible vegetables, roots and tubers); digits 3-4 '10' represent heading 0710 (frozen vegetables); digits 5-6 '40' represent subheading 071040 (frozen sweet corn). In the HS system, sweet corn specifically refers to corn varieties with high sugar content harvested at the milk stage, distinguished from ordinary corn (such as 0710.80 or 1005). This subheading may be further subdivided according to whether it is steamed or boiled, packaging specifications, etc., but the core determination lies in the variety and frozen state.
Classification Basis
Frozen sweet corn is classified under 071040 rather than other codes for the following key reasons: 1) the goods are of the sweet corn variety, characterized by high sugar content and harvest at the milk stage; 2) they have undergone freezing treatment (below -18°C), meeting the definition of frozen vegetables under 0710; 3) they have not undergone further processing (such as seasoning or frying), otherwise they should be classified under 2004 or 2005. The difference from ordinary frozen corn (071080) lies in variety and use: sweet corn is mostly for direct consumption, while ordinary corn is mostly used for feed or industrial purposes.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should state 'frozen sweet corn' and describe the form (whole ear, segment, kernel, etc.). Brand Type: Select 'no brand', 'domestic independent brand', 'domestic acquired brand', 'foreign brand (OEM production)' or 'foreign brand (other)'. Export Preference Status: Select 'export goods enjoy preferential tariff in the final destination country' or 'do not enjoy' etc. according to the actual trade arrangement. Method of Production or Preservation: Describe the processing technique in detail, such as 'frozen', 'steamed then frozen', 'boiled then frozen', etc., and note whether other ingredients have been added. Grade: Declare the grade according to industry standards or contract terms, such as 'Grade A', 'Grade 1', etc. If there is no grade, fill in 'none'. Packaging Specifications: State the packaging method and weight per unit, such as '10kg/carton', '500g/bag', etc. Vacuum packaging must be specially noted. Brand: Fill in the actual brand name (in Chinese or foreign language). If there is no brand, fill in 'none'. GTIN: If there is a Global Trade Item Number, it should be filled in; if not, fill in 'none'. Product Name: Frozen sweet corn (kernel); Brand Type: Domestic independent brand; Export Preference Status: Do not enjoy; Method of Production or Preservation: Fresh sweet corn shelled and quick-frozen (-18°C), not steamed or boiled; Grade: Grade A; Packaging Specifications: 1kg/bag, 10 bags/carton; Brand: Lvxian; GTIN: 06912345678901. Confusing sweet corn with ordinary corn and incorrectly classifying under 071080, resulting in differences in tariffs and regulatory conditions. Failing to state whether steaming or boiling was carried out. If steamed or boiled and then frozen, it is still classified under 0710, but inaccurate declaration may trigger classification disputes. Ignoring brand and GTIN declaration, affecting customs statistics and subsequent audits.
Product Name
The specific name of the declared commodity, which should state 'frozen sweet corn' and describe the form (whole ear, segment, kernel, etc.).
⚠️ Writing only 'corn' or 'frozen corn' without distinguishing sweet corn from ordinary corn.
⚠️ Failing to fill in or incorrectly selecting the brand type, leading to subsequent questions during document review.
Export Preference Status
Select 'export goods enjoy preferential tariff in the final destination country' or 'do not enjoy' etc. according to the actual trade arrangement.
⚠️ Ignoring free trade agreement preferences and failing to check the preference option, resulting in increased customs clearance costs for customers.
Method of Production or Preservation
Describe the processing technique in detail, such as 'frozen', 'steamed then frozen', 'boiled then frozen', etc., and note whether other ingredients have been added.
⚠️ Writing only 'frozen' in general terms without stating whether steaming or boiling was carried out, which may affect classification.
Grade
Declare the grade according to industry standards or contract terms, such as 'Grade A', 'Grade 1', etc. If there is no grade, fill in 'none'.
⚠️ The grade does not match the contract, or is filled in arbitrarily, making it impossible to correspond during inspection.
Packaging Specifications
State the packaging method and weight per unit, such as '10kg/carton', '500g/bag', etc. Vacuum packaging must be specially noted.
⚠️ Packaging specifications do not match the actual goods, such as declaring 'carton-packed' when actually bag-packed.
Brand
Fill in the actual brand name (in Chinese or foreign language). If there is no brand, fill in 'none'.
⚠️ The brand is inconsistent with trademark registration information, or the brand is omitted.
GTIN
If there is a Global Trade Item Number, it should be filled in; if not, fill in 'none'.
⚠️ Ignoring the GTIN entry, causing problems in cross-border e-commerce data integration.
Example： Product Name: Frozen sweet corn (kernel); Brand Type: Domestic independent brand; Export Preference Status: Do not enjoy; Method of Production or Preservation: Fresh sweet corn shelled and quick-frozen (-18°C), not steamed or boiled; Grade: Grade A; Packaging Specifications: 1kg/bag, 10 bags/carton; Brand: Lvxian; GTIN: 06912345678901.
Common Mistakes：
Confusing sweet corn with ordinary corn and incorrectly classifying under 071080, resulting in differences in tariffs and regulatory conditions.
Failing to state whether steaming or boiling was carried out. If steamed or boiled and then frozen, it is still classified under 0710, but inaccurate declaration may trigger classification disputes.
Ignoring brand and GTIN declaration, affecting customs statistics and subsequent audits.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Frozen sweet corn must satisfy: 1) it belongs to the sweet corn variety (Zea mays var. saccharata), with high sugar content and harvested at the milk stage; 2) it has undergone freezing treatment, with a core temperature below -18°C; 3) it has not undergone further processing (such as seasoning or frying). If sweet corn is steamed or boiled and then frozen, it is still classified under 0710, because steaming or boiling does not change its essential character. However, if it is made into canned or seasoned products, it is classified under 2005. 071080 Other frozen vegetables: 071080 covers frozen vegetables not elsewhere specified, such as ordinary corn, peas, spinach, etc. Sweet corn, due to its special variety and high demand, has a separate subheading 071040, and variety proof must be provided for classification. 1005 Corn: 1005 refers to unprocessed corn (including seed corn and other corn), usually meaning dried kernels, used for food or feed. Fresh ears or frozen products of sweet corn are not classified here; if only chilled but not frozen, they are classified under 0709. 2004 Other frozen vegetables (prepared or preserved): 2004 refers to frozen vegetables prepared or preserved by methods other than vinegar, such as frying, roasting, seasoning, etc. If frozen sweet corn is only steamed or boiled and then frozen, it is still classified under 0710; if fried or seasoned, it is classified under 2004. 2005 Other non-frozen vegetables (prepared or preserved): 2005 covers non-frozen processed vegetables, such as canned sweet corn. If sweet corn is prepared and stored at room temperature, it is classified under 2005; if in a frozen state, it is classified under 0710. 071040 Frozen sweet corn: This code specifically refers to frozen sweet corn, and both the variety and freezing conditions must be met. If it is sweet corn but not frozen (such as chilled), it is classified under 0709; if it is ordinary corn and frozen, it is classified under 071080. Is it confirmed to be the sweet corn variety (not ordinary corn)? Has it undergone freezing treatment (below -18°C)? Has it not undergone further processing (such as seasoning or frying)? Is the packaging suitable for frozen storage? Is variety proof or a test report available?
Basis
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Frozen sweet corn must satisfy: 1) it belongs to the sweet corn variety (Zea mays var. saccharata), with high sugar content and harvested at the milk stage; 2) it has undergone freezing treatment, with a core temperature below -18°C; 3) it has not undergone further processing (such as seasoning or frying). If sweet corn is steamed or boiled and then frozen, it is still classified under 0710, because steaming or boiling does not change its essential character. However, if it is made into canned or seasoned products, it is classified under 2005.
Confused Codes：
071080 - Other frozen vegetables
071080 covers frozen vegetables not elsewhere specified, such as ordinary corn, peas, spinach, etc. Sweet corn, due to its special variety and high demand, has a separate subheading 071040, and variety proof must be provided for classification.
1005 - Corn
1005 refers to unprocessed corn (including seed corn and other corn), usually meaning dried kernels, used for food or feed. Fresh ears or frozen products of sweet corn are not classified here; if only chilled but not frozen, they are classified under 0709.
2004 - Other frozen vegetables (prepared or preserved)
2004 refers to frozen vegetables prepared or preserved by methods other than vinegar, such as frying, roasting, seasoning, etc. If frozen sweet corn is only steamed or boiled and then frozen, it is still classified under 0710; if fried or seasoned, it is classified under 2004.
2005 - Other non-frozen vegetables (prepared or preserved)
2005 covers non-frozen processed vegetables, such as canned sweet corn. If sweet corn is prepared and stored at room temperature, it is classified under 2005; if in a frozen state, it is classified under 0710.
071040 - Frozen sweet corn
This code specifically refers to frozen sweet corn, and both the variety and freezing conditions must be met. If it is sweet corn but not frozen (such as chilled), it is classified under 0709; if it is ordinary corn and frozen, it is classified under 071080.
Self-Check：
✓ Is it confirmed to be the sweet corn variety (not ordinary corn)?
✓ Has it undergone freezing treatment (below -18°C)?
✓ Has it not undergone further processing (such as seasoning or frying)?
✓ Is the packaging suitable for frozen storage?
✓ Is variety proof or a test report available?
❓ FAQ
What is the difference in HS codes between frozen sweet corn and ordinary frozen corn? Frozen sweet corn is classified under 071040, and ordinary frozen corn is classified under 071080. The difference lies in the variety: sweet corn (Zea mays var. saccharata) has high sugar content and is harvested at the milk stage, mostly for direct consumption; ordinary corn is mostly used for feed or industrial purposes. Variety proof, such as seed source or test report, must be provided at declaration. If frozen sweet corn has been steamed or boiled, can it still be classified under 071040? Yes. According to the HS Explanatory Notes, 0710 includes vegetables that have been steamed or boiled before freezing, as long as they have not been further processed. Sweet corn that has been steamed or boiled and then frozen is still classified under 071040. However, if it is seasoned or fried after steaming or boiling, it is classified under 2004 or 2005. What should be noted when declaring frozen sweet corn sold via cross-border e-commerce? Note the following: 1) accurately declare the product name and method of production; 2) provide the brand and GTIN for data integration; 3) confirm the destination country's access requirements, such as FDA registration for the United States and compliance with EC 852/2004 for the European Union; 4) retain cold chain proof to avoid rejection at customs clearance due to missing temperature records. How can I check the import tariff rate for frozen sweet corn? Tariff rates vary by country and can be checked through the following channels: 1) the Import and Export Tariff on the website of the General Administration of Customs of China; 2) destination country customs websites, such as the U.S. HTS and the EU TARIC; 3) preferential rates under free trade agreements require checking the rules of origin. It is recommended to use official databases and pay attention to annual tariff adjustments. What are the export inspection and quarantine requirements for frozen sweet corn? Exports from China must comply with the Measures for the Administration of Inspection and Quarantine of Vegetables Entering and Leaving the Country, including: 1) filing of planting bases; 2) registration of processing plants; 3) products meeting the destination country's pesticide residue and heavy metal standards; 4) issuance of phytosanitary certificates. Some countries also require fumigation treatment. It is recommended to communicate with customs in advance. If sugar or salt is added to frozen sweet corn, which code should it be classified under? If sugar or salt is added only for preservation and does not change the basic character of the product, it may still be classified under 0710. However, if after addition it becomes a seasoned product, it is classified under 2005. The specific determination must be based on the amount added, processing technique and product use. It is recommended to consult customs or obtain an advance classification ruling. For frozen sweet corn under HS code 071040, how should the declaration element 'Method of Production or Preservation' be filled in? It should be filled in in detail, such as 'fresh sweet corn shelled and quick-frozen (-18°C)' or 'sweet corn ears steamed and then frozen'. Avoid writing only 'frozen'; it is necessary to state whether steaming or boiling was carried out and whether other ingredients were added. This helps customs classify accurately and speeds up customs clearance. Do packaging specifications affect the classification of frozen sweet corn? Packaging specifications usually do not affect classification, but they must be declared truthfully. If it is retail packaging (such as 500g/bag), pre-packaged food labeling requirements may be involved; if it is bulk packaging (such as 10kg/carton), transport packaging standards must be met. The core of classification is still the variety and frozen state.
Q: What is the difference in HS codes between frozen sweet corn and ordinary frozen corn?
A: Frozen sweet corn is classified under 071040, and ordinary frozen corn is classified under 071080. The difference lies in the variety: sweet corn (Zea mays var. saccharata) has high sugar content and is harvested at the milk stage, mostly for direct consumption; ordinary corn is mostly used for feed or industrial purposes. Variety proof, such as seed source or test report, must be provided at declaration.
Q: If frozen sweet corn has been steamed or boiled, can it still be classified under 071040?
A: Yes. According to the HS Explanatory Notes, 0710 includes vegetables that have been steamed or boiled before freezing, as long as they have not been further processed. Sweet corn that has been steamed or boiled and then frozen is still classified under 071040. However, if it is seasoned or fried after steaming or boiling, it is classified under 2004 or 2005.
Q: What should be noted when declaring frozen sweet corn sold via cross-border e-commerce?
A: Note the following: 1) accurately declare the product name and method of production; 2) provide the brand and GTIN for data integration; 3) confirm the destination country's access requirements, such as FDA registration for the United States and compliance with EC 852/2004 for the European Union; 4) retain cold chain proof to avoid rejection at customs clearance due to missing temperature records.
Q: How can I check the import tariff rate for frozen sweet corn?
A: Tariff rates vary by country and can be checked through the following channels: 1) the Import and Export Tariff on the website of the General Administration of Customs of China; 2) destination country customs websites, such as the U.S. HTS and the EU TARIC; 3) preferential rates under free trade agreements require checking the rules of origin. It is recommended to use official databases and pay attention to annual tariff adjustments.
Q: What are the export inspection and quarantine requirements for frozen sweet corn?
A: Exports from China must comply with the Measures for the Administration of Inspection and Quarantine of Vegetables Entering and Leaving the Country, including: 1) filing of planting bases; 2) registration of processing plants; 3) products meeting the destination country's pesticide residue and heavy metal standards; 4) issuance of phytosanitary certificates. Some countries also require fumigation treatment. It is recommended to communicate with customs in advance.
Q: If sugar or salt is added to frozen sweet corn, which code should it be classified under?
A: If sugar or salt is added only for preservation and does not change the basic character of the product, it may still be classified under 0710. However, if after addition it becomes a seasoned product, it is classified under 2005. The specific determination must be based on the amount added, processing technique and product use. It is recommended to consult customs or obtain an advance classification ruling.
Q: For frozen sweet corn under HS code 071040, how should the declaration element 'Method of Production or Preservation' be filled in?
A: It should be filled in in detail, such as 'fresh sweet corn shelled and quick-frozen (-18°C)' or 'sweet corn ears steamed and then frozen'. Avoid writing only 'frozen'; it is necessary to state whether steaming or boiling was carried out and whether other ingredients were added. This helps customs classify accurately and speeds up customs clearance.
Q: Do packaging specifications affect the classification of frozen sweet corn?
A: Packaging specifications usually do not affect classification, but they must be declared truthfully. If it is retail packaging (such as 500g/bag), pre-packaged food labeling requirements may be involved; if it is bulk packaging (such as 10kg/carton), transport packaging standards must be met. The core of classification is still the variety and frozen state.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.