0710.40.00.00 - Sweet corn

This HTS category, 0710.40.00.00, specifically covers sweet corn that has been preserved by freezing. The classification applies to whole kernels, cut corn, or even ears of corn that have undergone the freezing process. This ensures the product's quality and extends its shelf life, making it suitable for international trade.

Sweet corn in this frozen state is distinguished from other frozen vegetables under heading 0710. For instance, it is separate from frozen potatoes (0710.10), frozen leguminous vegetables like peas and beans (0710.20), and frozen spinach and similar leafy greens (0710.30). Unlike the "Other vegetables" (0710.80) or "Mixtures of vegetables" (0710.90) categories, this heading is exclusively for sweet corn.

As a leaf node within the HTS structure, 0710.40.00.00 does not have further subcategories. Therefore, classification under this code relies on accurately identifying the product as sweet corn that has been frozen. Any other form of preservation, such as canning or drying, would place the product under a different HTS heading.