HS Code for Maize

Maize, or corn, is classified under HS code 1005.90 when it is traded as a bulk commodity for food, feed, or industrial processing. Chapter 10 of the Harmonized System is reserved for cereals, and heading 1005 is the dedicated home for maize. The structure of this heading is split between 1005.10, which is strictly for seed intended for sowing, and 1005.90, which covers all other maize. To be classified under 1005.90, the maize must be in the form of whole grains, not yet processed into flour, meal, or starch. This includes various types of corn such as dent corn, flint corn, and popcorn in its unpopped, whole-grain state. The classification remains in 1005.90 even if the maize has been dried or treated for preservation, provided it has not undergone any milling or further processing that would move it to Chapter 11. It is also distinct from sweet corn, which is often classified as a vegetable in Chapter 7. The distinction between seed maize (1005.10) and other maize (1005.90) is often enforced by customs authorities through the requirement of phytosanitary certificates or proof of intended use, as seed maize often carries different duty rates and regulatory requirements. This code is one of the most significant in global agricultural trade, covering millions of tons of grain used for livestock feed and ethanol production.

Products Included

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

Common Misclassification

Maize is often misclassified under 1005.10 if the importer does not specify that it is not for sowing. Another common error involves sweet corn; fresh or chilled sweet corn is classified under 0709.99, while frozen sweet corn falls under 0710.40. If the maize has been ground into flour, it must be classified under 1102.20, and if it has been made into groats or meal, it falls under 1103.13. It is vital to distinguish between the raw cereal grain (Chapter 10) and the products of the milling industry (Chapter 11).

FAQ

What is the HS code for maize?

The HS code for maize (other than seed) is 1005.90. Seed maize is classified under 1005.10.

Does 1005.90 include popcorn?

Yes, unpopped popcorn kernels are classified as maize under 1005.90. However, once popped, it is classified as a prepared food under heading 1904.