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.
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 rolls are fried, baked, or otherwise prepared for consumption
Prepared cereal foods fall under heading 1904.
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 rolls are not fried or baked, as that would fall under heading 1904
• If the product is seasoned or flavored, it may be classified as a prepared food
• Verify the moisture content is within normal limits for worked grains
Related Products 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.