HS Code Subheading

Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)

1104.23 Subheading
Section II — Vegetable products

About HS Code 110423

This HS code covers maize (corn) grains that have been worked through processes like hulling, pearling, slicing, or kibbling, but not rolled or flaked. This category includes products such as hominy (hulled and degermed corn), coarse corn grits, and pearled corn, which are distinct from cornmeal or corn flour. These products are integral to traditional cuisines, particularly in the Americas, and are also used in brewing and various industrial applications. International trade is driven by food processors, ethnic food distributors, and beverage manufacturers. The specific working process imparts unique textural and culinary properties, distinguishing these products in the global market.

Products Under This Code

Hominy, corn grits (coarse), pearled corn, kibbled corn, nixtamalized corn, samp

Real World Examples

Goya Hominy, Quaker Yellow Corn Grits (coarse grind), Bob's Red Mill Coarse Grind Cornmeal (if kibbled), Juanita's Foods Hominy

Common Misclassification

Can be confused with cornmeal (1103.13) which is finer, or whole maize grains (1005.XX). Also, corn flour (1102.20) is a common misclassification.

Products Classified Under 1104.23

Hulled cornPearled cornHominy grits

Related Codes

1104.12 Cereal grains; rolled or flaked, of oats 1104.19 Cereal grains; rolled or flaked, other than oats 1104.22 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats 1104.29 Cereal grains; worked, other than rolled or flaked (e.g. Hulled, pearled, sliced or kibbled) of cereals, excluding oats and maize, and rice of heading no.1006 1104.30 Cereal; germ of cereals, whole, rolled, flaked or ground

Industry

This code belongs to the Agriculture & Live Animals industry.

Trade Overview

Mexico and the USA are major producers and consumers of these products, with significant trade within North America and to regions with similar culinary traditions.

Frequently Asked Questions

What is HS code 110423?

HS code 110423 covers: Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn). This HS code covers maize (corn) grains that have been worked through processes like hulling, pearling, slicing, or kibbling, but not rolled or flaked. This category includes products such as hominy (hulled and degermed corn), coarse corn grits, and pearled corn, which are distinct from cornmeal or corn flour. These products are integral to traditional cuisines, particularly in the Americas, and are also used in brewing and various industrial applications. International trade is driven by food processors, ethnic food distributors, and beverage manufacturers. The specific working process imparts unique textural and culinary properties, distinguishing these products in the global market.

What products fall under HS code 110423?

Hominy, corn grits (coarse), pearled corn, kibbled corn, nixtamalized corn, samp

What are common misclassifications for HS code 110423?

Can be confused with cornmeal (1103.13) which is finer, or whole maize grains (1005.XX). Also, corn flour (1102.20) is a common misclassification.

How is HS code 110423 structured?

HS code 110423 is a 6-digit subheading under the Harmonized System. The first 2 digits (11) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (23) specify the subheading. This code is standardized globally by the World Customs Organization.