Product classification
HS code for Hulled corn: 1104.23
Cereal grains, worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn).
Classification of hulled corn under HS 1104.23
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.
- Covers
- Hulled maize (corn) kernels
- Pearled corn grains
- Kibbled corn (coarsely broken)
- Sliced corn grains
- Maize grains with the pericarp removed
- Also under 1104.23
- 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. 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.
Top exporters and importers of HS 110423 (the code used for hulled corn), 2025
In 2025, the largest exporter of HS 110423 (the code used for hulled corn) 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.
Figures cover everything classified under HS 110423, not only hulled corn.
Top exporters 2025 · share of world exports
- 1 United States $45M 22% of world exports
- 2 Türkiye $39M 19% of world exports
- 3 Italy $27M 13% of world exports
World total: $204M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $30M 16% of world imports
- 2 Mexico $18M 9.6% of world imports
- 3 Chile $15M 8.2% of world imports
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 hulled corn
Brazil classifies hulled corn under NCM 1104.23.00: HS 1104.23 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about hulled corn
What is the HS code for Hulled corn?
The HS code for Hulled corn is 110423 (Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)). The HS code for worked cereal grains of maize (corn), specifically those that are hulled, pearled, sliced, or kibbled, is 1104.23.
How do I classify Hulled corn for customs?
Hulled corn is classified under HS code 110423 — Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of hulled corn (HS 110423)?
In 2025, the top exporters of HS 110423 (the code used for hulled corn) 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 hulled corn (HS 110423)?
In 2025, the top importers of HS 110423 (the code used for hulled corn) 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.
Is the HS code for Hulled corn the same in all countries?
The base HS code 110423 for Hulled corn is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for hulled corn in Brazil?
In Brazil, hulled corn (HS 110423) is classified under NCM 1104.23.00.