HS Code for Cornflour

Cornflour, technically identified as maize starch, is classified under HS code 1108.12. This classification is determined by the product's chemical composition as a pure starch extracted from the endosperm of the corn kernel. According to the General Rules for the Interpretation (GRI) of the Harmonized System and the Chapter 11 notes, starches are distinguished from flours based on their production process and purity. While corn flour (1102.20) is produced by grinding the whole grain and contains proteins and fibers, cornflour (starch) undergoes a wet-milling process to isolate the starch granules. Heading 1108 specifically covers starches and inulin, and subheading 1108.12 is reserved for starch derived from maize. This classification applies to the product in its raw, unmodified state. If the starch has been pre-gelatinized or otherwise chemically modified to enhance its functional properties, it would be excluded from Chapter 11 and reclassified under heading 3505.

Products Included

• Pure maize starch
• Edible cornflour for culinary thickening
• Industrial grade corn starch for paper sizing
• Non-modified corn starch powder
• Unmodified maize starch for pharmaceutical excipients

Common Misclassification

Cornflour is frequently misclassified under HS code 1102.20, which is reserved for maize flour. The distinction lies in the starch content and the presence of other grain components; 1102.20 contains the protein and fiber of the kernel, whereas 1108.12 is nearly pure starch. Another common error is using HS code 3505.10, which applies to modified starches. If the cornflour has been heat-treated or chemically altered, it must be moved to 3505.

FAQ

What is the HS code for cornflour?

The HS code for pure, unmodified cornflour (maize starch) is 1108.12.

Is cornflour the same as corn starch for customs purposes?

Yes, in many regions, the terms are used interchangeably, and both are classified under 1108.12 as long as they are unmodified starches extracted from maize.