HS Code 9902.09 : Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) is 9902.09. Under the 2026 New Zealand (NZ Customs), the representative MFN general duty rate is coverage in progress [New Zealand Customs Service].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 99
Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)
Heading 9902
Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)
Subheading .09
.09
Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
New Zealand (NZ Customs Service)
9902.09
MODULE 5: NEW ZEALAND IMPORT DUTY & GST BREAKDOWN
Notice: New Zealand customs clearance, tariff classification, normal tariff rates, and 15% GST are governed by the New Zealand Customs Service. Always verify declarable lines with NZ Customs prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)
MODULE 11: New Zealand Customs Tariff Ruling
Legally binding tariff rulings issued by New Zealand Customs Service for HS 9902.09.
Query official NZ Customs portal:
Search NZ Customs Portal for 9902.09 →New Zealand Customs Service Lines (9902.09)
National line-level (8/10-digit) detail for New Zealand (NZ Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: coverage in progress. Confirm the full national commodity code at the official source (New Zealand Customs Service).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9902.01 | Subheading under Heading 9902 | Compare Subheading 9902.01 → |
| 9902.02 | Subheading under Heading 9902 | Compare Subheading 9902.02 → |
| 9902.03 | Subheading under Heading 9902 | Compare Subheading 9902.03 → |
| 9902.04 | Subheading under Heading 9902 | Compare Subheading 9902.04 → |
| 9902.05 | Subheading under Heading 9902 | Compare Subheading 9902.05 → |
| 9902.06 | Subheading under Heading 9902 | Compare Subheading 9902.06 → |
| 9902.07 | Subheading under Heading 9902 | Compare Subheading 9902.07 → |
| 9902.08 | Subheading under Heading 9902 | Compare Subheading 9902.08 → |
Official Primary Sources & Authority References
New Zealand Customs Service Portal ↗
Official NZ Customs Working Tariff, 15% GST, and CPTPP/RCEP rules.
NZ Customs Tariff Ruling System ↗
New Zealand Customs Service binding tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)?
Under WCO Harmonized System 2022 and United States (USITC HTS), Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) is classified under HS 9902.09 (Heading 9902, Chapter 99). The representative NZ MFN general duty rate is coverage in progress.
How is HS 9902.09 distinguished within Heading 9902 (Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70))?
Heading 9902 covers Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70). Subheading 9902.09 specifically isolates Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9902.
What are the primary candidate subheadings related to HS 9902.09?
Related subheadings under Heading 9902 include 9902.01, 9902.02, 9902.03, 9902.04, 9902.05, 9902.06, 9902.07, 9902.08. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9902.09 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)?
Commercial shipments of Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9902.09?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 9902.09 in New Zealand?
Commercial imports of Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) under HS 9902.09 into New Zealand are subject to 15% GST, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in New Zealand?
The customs de minimis threshold for import shipments into New Zealand is NZD $1,000 (~$600). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in New Zealand?
Customs declarations, import duty assessments, and NZ Customs Tariff Ruling System for HS 9902.09 are administered by New Zealand Customs Service.
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