Masa Harina from Mexico
Nixtamalized corn flour treated with lime, dried and ground to meet 2mm sieve for 1103.13.00.60 classification as corn meal. Essential for tortillas/authentic Mexican cuisine. Fragmentation defines it as meal, not flour.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide nixtamalization process docs; test for 95% 2mm passage despite treatment
• Watch for reclassification if moisture >12% as Chapter 11 excludes wet products