HS code · 6-digit subheading

HS Code 1104.23 – Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)

HS code 1104.23 is the 6-digit subheading for cereal grains, worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn). It is used for hominy, corn grits (coarse), pearled corn, kibbled corn and nixtamalized corn.

What HS 1104.23 covers

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.

Covers
  • Hominy
  • Corn grits (coarse)
  • Pearled corn
  • Kibbled corn
  • Nixtamalized corn
  • Samp
Examples
  • Goya Hominy
  • Quaker Yellow Corn Grits (coarse grind)
  • Bob's Red Mill Coarse Grind Cornmeal (if kibbled)
  • Juanita's Foods Hominy

Codes often confused with 1104.23

Common mistake. 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.

Top exporters and importers of HS code 110423, 2025

In 2025, the largest exporter of HS code 110423 in UN Comtrade data was the United States, with 22% of world exports; the largest importer in UN Comtrade data was Germany, with 16% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 United States $45M
  2. 2 Türkiye $39M
  3. 3 Italy $27M

World total: $204M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $30M
  2. 2 Mexico $18M
  3. 3 Chile $15M

World total: $182M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for 1104.23

Brazil does not split HS 1104.23: its NCM code is 1104.23.00.

  1. 1104.23.00 Hulled, pearled or otherwise worked maize (corn)De milho

All Brazil NCM codes in heading 11.04 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 1104.23

What is HS code 110423?

HS code 110423 is a 6-digit subheading in the Harmonized System that 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.

Which countries are the top exporters of goods under HS code 110423?

In 2025, the top exporters of HS code 110423 in UN Comtrade data were the United States ($45M, 22% of world exports), Türkiye ($39M) and Italy ($27M). World exports came to about $204M, 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.

Which countries are the top importers of goods under HS code 110423?

In 2025, the top importers of HS code 110423 in UN Comtrade data were Germany ($30M, 16% of world imports), Mexico ($18M) and Chile ($15M). World imports came to about $182M, 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.

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.

What is the Brazil NCM code for HS code 110423?

In Brazil, HS code 110423 is NCM 1104.23.00. The last two digits are 00 because Brazil does not split this HS code further.