Popcorn Grain Kernels
Unpopped popcorn maize kernels, a flint-type variety specifically for popping, imported in bulk as raw grain. The intact kernels with grains present and no processing classify under heading 10.05 as maize other than seed or sweet corn. This variety's hard outer shell and moisture content make it suitable for popping when heated.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the corn is popped or otherwise prepared
Prepared or popped corn products fall under Chapter 19.
If the popcorn is for seed use
Seed maize is classified under subheading 1005.10.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the popcorn is shipped as raw, unpopped kernels without any processing or flavoring
• If the kernels are pre-packaged for retail with seasonings, they may be reclassified as prepared foods
• Verify moisture content standards, as the CBSA may inspect for quality compliance
Related Products under Tariff item 1005.90.00
Argentine Yellow Dent Corn
Argentine-sourced yellow dent corn, a staple export with yellow kernels and dent texture for North American feed mills. This unmilled grain falls under tariff item 1005.90.00 as 'other' maize, not sweet corn (excluded by Chapter Note 2) and not seed or popcorn.
Beef Finishing Yellow Dent Corn
High-energy yellow dent corn for feedlot beef cattle finishing diets. This product is classified under tariff item 1005.90.00 as 'other' maize, not sweet corn or seed.
Blue Corn Kernels
Blue maize kernels, prized for their antioxidant-rich pigment and used in tortillas, chips, and flour, imported in bulk unmilled form. The intact grains with their natural pigmentation classify under heading 10.05 as maize other than seed or sweet corn. This specialty corn variety retains its kernel structure, meeting the chapter's requirement that grains be present.
Bulk Yellow Dent Maize for Ethanol
Bulk yellow dent maize specifically sourced for ethanol fermentation, with high starch content and yellow kernel dent structure. This industrial corn variety is unmilled and not sweet corn, so it falls under tariff item 1005.90.00 as 'other' maize.
Bulk Yellow Dent Maize for Livestock Feed
Whole kernel yellow dent maize imported in large bulk quantities for mixing into dairy or beef cattle rations. This maize is classified under tariff item 1005.90.00 as 'other' corn, excluding sweet corn and seed.
Certified Organic #2 Yellow Dent Corn
US Grade #2 certified organic yellow dent corn with uniform size and low moisture content for feed and processing. This maize is classified under tariff item 1005.90.00 as 'other' corn, excluding sweet corn and seed.