HS Code for Corn

Corn, or maize, is classified under HS code 1005.90 when it is imported or exported as a cereal grain intended for purposes other than sowing. Chapter 10 of the Harmonized System covers cereals, and heading 1005 is specifically reserved for maize. The classification is split between seed corn (1005.10) and other corn (1005.90). To fall under 1005.90, the corn must be in its grain form, whether or not it has been cleaned or treated to prevent germination, provided it has not been processed further, such as being husked, milled, or cooked. This code encompasses the vast majority of the global corn trade, including yellow, white, and flint corn used for animal feed, industrial ethanol production, or human consumption. The classification remains consistent regardless of whether the corn is genetically modified or organic, as the HS code focuses on the botanical identity and the primary state of the commodity as a raw cereal grain. It is the essential classification for bulk maize shipments that have not undergone any value-added processing beyond basic drying or cleaning.

Products Included

• Yellow maize (corn)
• White maize (corn)
• Flint maize
• Dent maize
• Unpopped popcorn kernels (in the grain)
• Maize for animal feed

Common Misclassification

The most frequent misclassification occurs with HS code 1005.10, which is strictly for seed corn intended for sowing. To qualify for 1005.10, the product usually requires certification by agricultural authorities. Another common error is using 0710.40 for sweet corn; however, 0710.40 is for sweet corn classified as a vegetable (often frozen), whereas 1005.90 is for the cereal grain. Additionally, if the corn has been ground into flour, it must move to 1102.20.

FAQ

What is the HS code for corn?

The HS code for corn (maize), other than seed for sowing, is 1005.90.

Is popcorn classified under this code?

Yes, unpopped popcorn kernels in their raw grain form are classified under HS code 1005.90, as they are a variety of maize grain.