HS Code for Hulled corn

Hulled corn is classified under HS code 1104.23, which pertains to cereal grains that have been worked. In the context of the Harmonized System, worked means the grain has undergone processing that changes its physical state beyond what is allowed in Chapter 10 (which covers raw cereals). Specifically, 1104.23 covers maize (corn) that has been hulled, pearled, sliced, or kibbled. Hulling involves the removal of the outer husk or pericarp, which is a common process for preparing corn for further food production or specific industrial uses. This classification is distinct from raw maize (1005) because the mechanical processing has altered the grain's structure. It is also distinct from corn that has been ground into flour (1102) or meal (1103). The Explanatory Notes to Chapter 11 clarify that for a product to remain in 1104, it must not have reached the stage of being a finished flour or meal. The classification is vital for applying the correct agricultural tariffs, as processed grains often face different trade regulations than raw commodities.

Products Included

• Hulled maize (corn) kernels
• Pearled corn grains
• Kibbled corn (coarsely broken)
• Sliced corn grains
• Maize grains with the pericarp removed

Common Misclassification

Hulled corn is most commonly misclassified under 1005.90 (other maize), which is reserved for raw, unprocessed corn. It is also confused with 1103.13 (maize groats and meal) if the grain has been broken down into smaller particles than what is considered kibbled or hulled.

FAQ

What is the HS code for hulled corn?

The HS code for worked cereal grains of maize (corn), specifically those that are hulled, pearled, sliced, or kibbled, is 1104.23.

Does this code include corn flour?

No, corn flour is classified under HS code 1102.20. HS code 1104.23 is only for grains that have been worked but remain in grain form.