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.
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 flakes are toasted, sugared, or otherwise prepared for consumption as breakfast cereal
Prepared foods obtained by swelling or roasting of cereals fall under heading 1904.
If the base contains a significant proportion of other grains
Other worked grains of cereals other than maize are classified under this item.
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 product is not toasted or sugared, as that may shift classification to heading 1904
• Declare the exact processing stage (hulled, cooked, rolled) to support the tariff classification
• Keep records of the production process for CBSA verification
Related Products under Tariff item 1104.23.00
Corn 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.
Corn 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.
Cracked 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.
Expanded 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.
Flaked 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.
Hulled 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.