This regulation establishes time-limited tolerances for residues of difenoconazole [[(2S,4R)/(2R,4S)/(2R,4R)/(2S,4S)]1-[2-[4- (4-chlorophenoxy)-2-chlorophenyl]-4-methyl-1,3-dioxolan-2-yl-methyl]- 1H-1,2,4-triazole] in or on sweet corn commodities. This action is in response to EPA's granting of an emergency exemption under section 18 of the Federal Insecticide, Fungicide, and Rodenticide Act authorizing use of the pesticide on sweet corn seed. This regulation establishes a maximum permissible level for residues of difenoconazole in these food and feed commodities pursuant to section 408(l)(6) of the Federal Food, Drug, and Cosmetic Act, as amended by the Food Quality Protection Act of 1996. The tolerances will expire and are revoked on January 31, 2001.