Product classification
HS code for Pearled corn: 1104.23
Cereal grains, worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn).
Classification of pearled corn under HS 1104.23
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.
- Covers
- Pearled maize grains
- Hulled and sliced maize
- Kibbled corn grains (worked)
- Maize grains with the pericarp removed
- Rounded maize kernels for culinary use
- 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. 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.
Top exporters and importers of HS 110423 (the code used for pearled corn), 2025
In 2025, the largest exporter of HS 110423 (the code used for pearled 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 pearled 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 pearled corn
Brazil classifies pearled 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 pearled corn
What is the HS code for Pearled corn?
The HS code for Pearled corn is 110423 (Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)). The HS code for pearled corn is 1104.23, which specifically covers worked grains of maize.
How do I classify Pearled corn for customs?
Pearled 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.
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.
Which countries are the top exporters of pearled corn (HS 110423)?
In 2025, the top exporters of HS 110423 (the code used for pearled 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 pearled corn (HS 110423)?
In 2025, the top importers of HS 110423 (the code used for pearled 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 Pearled corn the same in all countries?
The base HS code 110423 for Pearled 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 pearled corn in Brazil?
In Brazil, pearled corn (HS 110423) is classified under NCM 1104.23.00.