HS Code for Corn flour

Corn flour is classified under HS code 1102.20. Chapter 11 of the Harmonized System covers products of the milling industry, malt, starches, inulin, and wheat gluten. Heading 1102 is designated for cereal flours other than wheat or meslin. For maize products to be classified as flour under 1102.20, they must satisfy specific technical criteria regarding their physical properties. According to the Chapter 11 notes, at least 95% of the product by weight must pass through a woven metal wire cloth sieve with an aperture of 2 mm. If the product is finer than this and consists of the milled endosperm of the corn kernel, it is classified as flour. This distinguishes it from coarser products like groats or meal. Corn flour is typically used in the food industry for baking, as a thickener, or in the production of various snack foods. It is important to note that this classification applies to the whole or degermed grain that has been ground into a fine powder, but does not include corn starch, which is chemically or physically separated from the other components of the grain and falls under a different heading.

Products Included

• Fine corn flour
• Degermed maize flour
• Whole grain corn flour
• Masa harina (corn flour treated with lime)

Common Misclassification

The most common misclassification is with HS code 1108.12, which is for corn starch. While flour is made by grinding the whole or degermed kernel, starch is a pure carbohydrate extracted through a more complex process. Another common error is confusing flour with corn groats or meal (1103.13). The distinction is based on particle size; if more than 5% of the product is retained on a 2mm sieve, it is generally classified as meal or groats rather than flour.

FAQ

What is the HS code for corn flour?

The HS code for corn (maize) flour is 1102.20.

Is corn starch the same as corn flour?

No, corn starch is classified under 1108.12, while corn flour is classified under 1102.20. They are different products with different manufacturing processes.