Of maize (corn)
Cereal flours other than of wheat or meslin. > Other worked grains (for example, hulled, pearled, sliced or kibbled): > Of maize (corn) > Of maize (corn)
Duty Rate (from China)
Subheadings
Products classified under Tariff item 1104.23
Corn Flakes Base
Corn flakes base consists of whole corn kernels that have been hulled, cooked, and rolled into flakes before final toasting and sugaring. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, not yet prepared as finished breakfast cereals of heading 1904.
1104.23.00Corn Grits
Corn grits are produced by coarsely grinding whole corn kernels after hulling and degerming, yielding small, irregular particles. These fragments do not meet the sieve specifications for groats or meal of heading 1103, so they are classified as other worked grains of maize under tariff item 1104.23.00.
1104.23.00Corn Nubbin Ends
Corn nubbin ends are small broken corn kernels and tips separated during cleaning, minimally worked by hull removal. These fragments are not fine enough to qualify as flour or meal, so they are classified as other worked grains of maize under tariff item 1104.23.00, suitable for feed or industrial use.
1104.23.00Cracked Corn #2 Medium
Cracked corn #2 medium grade consists of corn kernels broken into 2-4 mm pieces after hull removal, commonly used in poultry feed. These pieces do not meet the sieve requirements for groats or meal of heading 1103, so they are classified as other worked grains of maize under tariff item 1104.23.00.
1104.23.00Expanded Corn for Popcorn Precursor
Expanded corn for popcorn precursor consists of kernels specially hulled and conditioned to optimize popcorn expansion without full popping. These hulled kernels maintain their integrity and are classified as other worked grains of maize under tariff item 1104.23.00, as they are not yet prepared for direct consumption.
1104.23.00Flaked Corn for Tortilla Production
Flaked corn for tortilla production is made from nixtamalized corn kernels rolled into thin flakes as an intermediate for masa and tortillas. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, before final grinding into flour.
1104.23.00Hulled Hominy
Hulled hominy is whole corn kernels processed by alkali treatment (lye) to remove hulls and germ, leaving intact kernels for dishes like pozole. These hulled kernels are classified under tariff item 1104.23.00 as other worked grains of maize, as they are not fragmented into groats or meal.
1104.23.00Kibbled Corn
Kibbled corn consists of corn kernels coarsely chopped or cracked into irregular pieces after hulling, used in animal feed premixes and brewing adjuncts. These pieces are classified under tariff item 1104.23.00 as sliced or kibbled corn, as they do not meet the sieve criteria for groats or meal of heading 1103.
1104.23.00Maize Germ Whole
Maize germ whole is separated from the endosperm during dry milling and retained intact for oil extraction or high-protein feed. According to Chapter Note 2(A), germ of cereals, whole, rolled, flaked, or ground, is always classified in heading 1104, and for maize, it falls under tariff item 1104.23.00.
1104.23.00Pearled Corn Kernels
Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. These pearled grains are classified under tariff item 1104.23.00 as other worked grains of maize, as they are not fragmented to groat or meal standards.
1104.23.00Rolled Corn Flake Oats Blend Base
Rolled corn flake oats blend base combines rolled corn with minor oat components for multi-grain cereal production, where corn predominates. This product is classified under tariff item 1104.23.00 as primarily worked corn grains, with the oat component not altering the essential character.
1104.23.00Sliced Corn for Brewing
Sliced corn consists of corn kernels cut into uniform slices serving as a brewing adjunct to provide fermentable sugars in beer production. These sliced grains are classified under tariff item 1104.23.00 as sliced worked corn, as they do not qualify as meal under heading 1103.
1104.23.00Steam-Flaked Corn
Steam-flaked corn undergoes steam conditioning followed by rolling into dense flakes, improving digestibility for cattle feed. These rolled flakes are classified under tariff item 1104.23.00 as rolled corn grains, as they retain flake integrity beyond meal sieve limits.
1104.23.00Tempered Corn Rolls
Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, before frying or baking into finished snacks.