HS Code for Seed corn

Seed corn, or maize, is classified under HS code 1005.10. Within Chapter 10 (Cereals), heading 1005 covers maize in all its forms, but the first subheading is reserved exclusively for seed. This classification is based on the intended use of the grain for sowing rather than for human consumption, animal feed, or industrial processing. To qualify for 1005.10, the maize must generally be certified by agricultural agencies and meet specific standards for germination and genetic purity. Seed corn is frequently treated with protective coatings (such as colorants or fungicides) to distinguish it from food-grade corn and to ensure crop viability. This distinction is critical for customs purposes, as many countries have specific phytosanitary regulations and different tariff structures for reproductive plant material. The classification is straightforward under GRI 1, provided the documentation supports the "seed" designation.

Products Included

• Hybrid seed corn for commercial farming
• Sweet corn seeds for planting
• Popcorn seeds intended for sowing
• Genetically modified (GMO) maize seeds for planting
• Certified organic corn seeds

Common Misclassification

Seed corn is often misclassified under HS code 1005.90, which covers "other" maize intended for consumption or industrial use. Another common error is classifying sweet corn seeds under 0712.90 (dried vegetables) or 0710.40 (frozen sweet corn). However, if the sweet corn is dried and intended for sowing, 1005.10 is the correct code. Corn that has been ground into flour or meal must be classified in Chapter 11.

FAQ

What is the HS code for seed corn?

The HS code for maize (corn) intended for sowing is 1005.10.

Does this code include all varieties of corn seeds?

Yes, whether it is field corn, sweet corn, or popcorn, if the grain is specifically for sowing and meets the "seed" criteria, it falls under 1005.10.