HTS US: 1005.XX.XXXX
Description
This heading covers various types of corn (maize), including seeds, yellow corn varieties, dent corn, popcorn, and other forms. The scope includes:
- Seed Corn: Corn intended for planting and propagation, including specific varieties such as yellow corn seed.
- Yellow Dent Corn: A major commercial variety used primarily for animal feed, industrial products, and food processing. It includes both certified organic and conventional types.
- Popcorn: A special type of corn known for its unique popping quality when heated.
- Other Corn Types: Various other forms of corn and maize that do not fall into the above categories.
Code Hierarchy
- Section I: Live Animals; Animal Products (Chapters 01-05)
- Chapter 10: Cereals
- Heading 1005: Corn (maize)
- US HTS Code (10-digit):
1005.XX.XXXX– Specific digits further define the type and use of corn.
Detailed Breakdown of Subheadings
The 4-digit HS heading 1005 is subdivided into 6-digit and 10-digit codes that specify the form and variety of corn:
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1005.10.00 | Seed | Includes corn seed intended for planting. |
1005.10.00.10 |
Yellow corn seed | Specifically yellow corn varieties used for seed. |
1005.10.00.90 |
Other seed corn | Other types of corn seed not classified as yellow. |
| 1005.90 | Other: | Various corn types aside from seed. |
| 1005.90.20 | Yellow dent corn | Common commercial dent corn used in food and feed. |
1005.90.20.15 |
Certified Organic Yellow dent corn | Organic certified yellow dent corn meeting USDA organic standards. |
1005.90.20.25 |
Other Yellow dent corn | Non-organic or uncertified yellow dent corn varieties. |
| 1005.90.40 | Other corn types | Miscellaneous corn types not specified elsewhere. |
1005.90.40.40 |
Popcorn | Specialty corn variety used for popping. |
1005.90.40.60 |
Other | Other unspecified corn types. |
What is NOT Classified Here?
To ensure correct classification, note these exclusions:
- Processed corn products such as corn flour, meal, starch, or syrup fall under other headings in Chapter 11 (e.g., 1102, 1103, 1108).
- Corn oil and other corn-derived fats are classified under Chapter 15.
- Corn used as animal feed mixtures combined with other ingredients is classified under different headings.
Notes
- Organic Certification: Certified organic yellow dent corn must meet USDA organic standards and is classified distinctly under 1005.90.20.15.
- Usage: Seed corn is primarily for agricultural propagation, while other corn types are used in food, feed, and industrial applications.
- Tariff Implications: Duties vary by specific 10-digit code and product origin. Some corn varieties may benefit from trade agreements affecting duty rates.
Declaration Example
- Product: Shipment of certified organic yellow dent corn from the United States.
- US HTS Code:
1005.90.20.15(Certified Organic Yellow dent corn) - Unit of Quantity: Metric ton or kilogram (kg)
- General Duty Rate: Consult current USHTS schedules; organic products may have specific tariffs or exemptions.
- Additional Requirements: Organic certification documentation and phytosanitary certificates may be required.
Related HTS Codes
- HTS 1001: Wheat and meslin, another major cereal crop.
- HTS 1006: Rice, including paddy and milled forms.
- HTS 1102: Cereal flours, including corn flour.
