Of maize (corn)
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. > 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 1104.23.00
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 in consumer products. This product falls under tariff item 1104.23.00 as rolled worked grains of maize (corn), not further processed into flour or meal.
Corn Grits
Corn grits are made by coarsely grinding whole corn kernels after hulling and degerming, resulting in small, irregular particles used primarily for breakfast porridge or polenta. They fall under tariff item 1104.23.00 as worked grains of maize, provided they do not meet the sieve requirements for meal of heading 1103.
Corn Nubbin Ends
Corn nubbin ends are small broken corn kernels and tips separated during cleaning, minimally worked by hull removal. They fall under tariff item 1104.23.00 as other worked corn fragments not qualifying as flour or fine meal, and are used in feed and other applications.
Cracked Corn #2 Medium
Cracked corn #2 medium grade features corn kernels broken into 2-4mm pieces after hull removal, standard for poultry layer feed. It is classified under tariff item 1104.23.00 as worked grains not fine enough for the meal definition of heading 1103.
Expanded Corn for Popcorn Precursor
Expanded corn precursor kernels are specially hulled and conditioned for optimal popcorn expansion without full popping. They fall under tariff item 1104.23.00 as hulled worked corn maintaining kernel integrity, not yet prepared for direct consumption.
Flaked Corn for Tortilla Production
Flaked corn for tortilla production involves nixtamalized corn kernels rolled into thin flakes as an intermediate for masa and tortillas. It falls under tariff item 1104.23.00 as rolled worked corn grains before final grinding, common in industrial food processing.
Hulled Hominy
Hulled hominy is whole corn kernels processed by alkali treatment (lye) to remove hulls and germ, leaving intact kernels for traditional dishes like pozole. It falls under tariff item 1104.23.00 as hulled corn grains not finely ground, and is not a prepared vegetable.
Kibbled Corn
Kibbled corn consists of corn kernels coarsely chopped or cracked into irregular pieces after hulling, used in animal feed premixes and brewing adjuncts. Tariff item 1104.23.00 covers this as sliced or kibbled corn not meeting the meal definition of heading 1103.
Maize Germ Whole
Whole maize germ separated from endosperm during dry milling, retained intact for oil extraction or high-protein feed. Chapter note 2(A) specifies that germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04, and this product falls under tariff item 1104.23.00 for maize germ.
Pearled Corn Kernels
Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. Tariff item 1104.23.00 applies as pearled corn not fragmented to groat or meal standards, with a smooth surface.
Rolled 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. It is classified under tariff item 1104.23.00 as primarily worked corn grains, with the oat component not altering the essential character.
Sliced Corn for Brewing
Sliced corn consists of corn kernels cut into uniform slices serving as brewing adjunct to provide fermentable sugars in beer production. Tariff item 1104.23.00 covers this as sliced worked corn not qualifying as meal, retaining a distinct slice shape.
Steam-Flaked Corn
Steam-flaked corn undergoes steam conditioning followed by rolling into dense flakes improving cattle feed digestibility. It falls under tariff item 1104.23.00 as rolled corn grains retaining flake integrity beyond meal sieve limits, used in bulk animal feed.
Tempered Corn Rolls
Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. They fall under tariff item 1104.23.00 as rolled worked corn before frying or baking, used by tortilla chip manufacturers.