HS Code 10.05 – Maize (corn)

HS code 1005 is a 4-digit heading in the Harmonized System that covers: Maize (corn). Heading 1005 of the Harmonized System (HS) is dedicated to "Maize (corn)", encompassing all forms of unprocessed maize grains. This critical agricultural commodity is a cornerstone of global trade, serving as a primary source for animal feed, a staple food ingredient, and a raw material for industrial applications such as ethanol and starch production. The scope of this classification is strictly limited to the whole, unworked kernels of maize, regardless of their variety (e.g., yellow dent, white, flint, waxy, popcorn, sweet corn in dried kernel form). It explicitly excludes maize that has undergone significant processing beyond shelling or simple cleaning, such as flaking, grinding into flour, or sweet corn in its fresh, chilled, or frozen vegetable form, which falls under Chapter 7. This heading is a key component of HS Section II, "Vegetable Products," and specifically Chapter 10, "Cereals," emphasizing its identity as an unworked grain. Accurate classification under 1005 is paramount for trade compliance, directly impacting applicable tariffs, quotas, import licenses, and sanitary/phytosanitary regulations, which vary significantly across importing nations. Historically, maize has been a strategic commodity, influencing food security, agricultural policies, and global market prices, making its precise classification vital for all stakeholders in the international supply chain. Understanding the boundaries ensures compliance with origin rules and prevents misclassification penalties.

Yellow dent corn, white corn, popcorn kernels, dried sweet corn kernels, waxy maize, flint corn, corn for animal feed, seed corn (unprocessed), whole kernel corn, broken corn (unprocessed), maize for brewing, maize for starch production, maize for ethanol production, high-amylose corn, low-amylose corn, organic maize kernels, genetically modified maize kernels, non-GMO maize kernels, cracked corn (unprocessed), feed grade maize, industrial grade maize, food grade maize, blue corn kernels, red corn kernels.

Traders frequently misclassify maize products due to varying degrees of processing or intended use. A common mistake is confusing fresh or chilled sweet corn (HS 0709) with dried maize kernels (HS 1005). The key distinction lies in its unprocessed grain form versus a fresh vegetable. Another error involves maize that has undergone significant processing, such as corn grits, flakes, or meal, which should generally fall under HS 1104 ('Other worked grains') or HS 1102 ('Cereal flours'). Lastly, prepared animal feed mixtures containing maize (HS 2309) are distinct from raw maize grain. Failure to differentiate between these can lead to incorrect duties, non-compliance with import regulations, and potential penalties.

In 2025, the top exporters of HS code 1005 in UN Comtrade data were the United States ($18.9B, 40% of world exports), Brazil ($8.6B) and Argentina ($6.0B). World exports came to about $47.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 1005 in UN Comtrade data were Mexico ($5.7B, 11% of world imports), Japan ($4.0B) and Egypt ($2.9B). World imports came to about $51.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 1005 is a 4-digit heading under Chapter 10 of the Harmonized System. The first 2 digits (10) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.