2005.80.00.00 - Sweet corn (Zea mays var. saccharata)

This HTS category, 2005.80.00.00, specifically covers sweet corn (Zea mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid and not frozen. These are typically canned or vacuum-packed corn kernels intended for culinary use. The preparation can include cooking, blanching, or addition of other ingredients like water, salt, or sugar, as long as the primary classification remains as preserved sweet corn and it is not otherwise specified in a more specific heading.

This classification distinguishes sweet corn from other prepared vegetables listed under heading 2005. For instance, it is separate from homogenized vegetables (2005.10.00.00), which are processed into a paste or puree, and from potatoes (2005.20.00) or peas (2005.40.00.00), each having their own distinct subheadings within 2005. The key differentiator is the specific type of vegetable and its form of preservation.

As a leaf node, 2005.80.00.00 has no further subcategories. Therefore, the classification of goods under this code hinges on meeting the criteria of being sweet corn, prepared or preserved (not frozen, and not by vinegar/acetic acid), and not falling under any more specific provision for prepared vegetables. Examples include canned creamed corn, canned whole kernel sweet corn, or vacuum-sealed sweet corn.