Corn Flour

Finely milled flour derived from dried corn kernels, used primarily for baking cornbread, tortillas, and thickening sauces. It falls under HTS 1102.90.60.00 as cereal flour other than wheat or meslin, meeting starch and ash content requirements for Chapter 11 classification.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China9%+35.0%44%
🇲🇽Mexico9%+10.0%19%
🇨🇦Canada9%+10.0%19%
🇩🇪Germany9%+10.0%19%
🇯🇵Japan9%+10.0%19%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1108.12.00Lower: 35% vs 44%

If starch content exceeds flour fragmentation standards

Highly refined corn starch products are classified separately in heading 1108 as starches, not flours.

2302.10.00.00Lower: 17.5% vs 44%

If ash content exceeds chapter limits or fails sieve test

Products not meeting Chapter 11 starch/ash thresholds fall to 2302 as bran or other residues.

1901.90Lower: 16.4% vs 44%

If blended with other ingredients for direct consumption

Prepared flours with additives for baking mixes move to Chapter 19, excluding pure cereal flours.

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Import Tips & Compliance

Verify starch content exceeds 80% and ash under 3% per chapter notes using modified Ewers method to avoid reclassification to 2302

Provide mill test certificates documenting sieve passage (95% through 2mm for corn) and dry product weight compliance

Label clearly as 'corn flour' to distinguish from corn starch (1108) and avoid FDA scrutiny on mislabeling