HS Code for Maize flour

Maize flour is classified under HS code 1102.20, which falls within Chapter 11 of the Harmonized System. This chapter is dedicated to products of the milling industry, malt, starches, inulin, and wheat gluten. To be classified as flour under heading 1102, the product must be obtained from the milling of cereals, specifically maize in this instance. A critical technical requirement for classification under 1102 is the particle size. According to the Chapter 11 notes, at least 95% by weight of the product must pass through a woven metal wire cloth sieve with an aperture of 2 mm. If the maize product has a coarser texture, it may be classified as groats or meal. Furthermore, the fat content and ash content are often analyzed by customs authorities to ensure the product meets the specific definition of cereal flour rather than residues or prepared foods. Maize flour is distinct from maize starch, which is classified under heading 1108, as flour contains the protein and fiber components of the grain, whereas starch is a chemically isolated carbohydrate. Classification is governed by General Rules of Interpretation (GRI) 1 and 6, ensuring the product is identified by its constituent material and processing level.

Products Included

• Fine maize flour
• Degermed maize flour
• Whole grain maize flour
• Enriched maize flour for human consumption
• Yellow and white corn flour

Common Misclassification

Maize flour is frequently confused with maize meal or groats, which are classified under HS code 1103.13. The distinction is based entirely on particle size; if less than 95% passes through a 2mm sieve, it is meal, not flour. It is also often misclassified under 1901.20 when it has been mixed with other ingredients like sugar or leavening agents for use as a baking mix. Additionally, maize starch (1108.12) is a common error, though starch is a pure carbohydrate extract rather than a whole-milled grain product. Finally, maize bran or residues used for animal feed are classified under 2302.10.

FAQ

What is the HS code for Maize flour?

The primary HS code for maize flour is 1102.20.

How is maize flour distinguished from maize starch in customs?

Maize flour (1102.20) is produced by grinding the whole or degermed grain and contains proteins and fats, whereas maize starch (1108.12) is an isolated polysaccharide extracted through a wet-milling process.