HS Code for Pearled corn

The classification of pearled corn under HS code 1104.23 is governed by the General Rules for the Interpretation of the Harmonized System (GRI). Specifically, GRI 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 11, which covers products of the milling industry, provides the framework for this classification. Heading 1104 is designated for cereal grains that have been worked in ways other than simple milling into flour or groats. Pearling is a mechanical treatment where the grain's outer tegument or pericarp is removed using abrasive machines. This process often results in a grain that is rounded at the ends. For maize (corn) to be correctly assigned to 1104.23, it must be processed beyond the stage of being merely hulled. The Explanatory Notes to the Harmonized System (EN) further clarify that pearled grains are those which have had practically the whole of the pericarp removed. This classification is vital for international trade as it distinguishes processed food ingredients from raw agricultural commodities found in Chapter 10. Furthermore, the distinction between 1104.23 and other subheadings depends on the specific cereal type, with maize having its own dedicated line item due to its global trade volume. The product must not meet the definition of flour or groats to remain in this category.

Products Included

• Pearled maize grains
• Hulled and sliced maize
• Kibbled corn grains (worked)
• Maize grains with the pericarp removed
• Rounded maize kernels for culinary use

Common Misclassification

Pearled corn is frequently misclassified under HS code 1005.90, which covers maize in its grain form. However, 1005 is reserved for raw, unworked grains. Once the grain undergoes pearling, it must move to Chapter 11. Another common error is using 1102.20 for maize flour or 1103.13 for maize groats and meal. The distinction lies in the particle size and the extent of the milling; pearled corn retains its grain shape, whereas flour and groats are fragmented or ground.

FAQ

What is the HS code for pearled corn?

The HS code for pearled corn is 1104.23, which specifically covers worked grains of maize.

How does pearled corn differ from maize groats in classification?

Maize groats are classified under 1103.13 and consist of fragmented grains, whereas pearled corn under 1104.23 consists of whole grains that have had their outer layer removed but remain intact.