Masa Harina

Masa harina is nixtamalized corn meal where ground product passes 95% through 2 mm sieve, qualifying as corn meal under 1103.13.00 despite alkali processing. Used for tortillas and tamales.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

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.

1102.20.00Same rate: 35%

If ground finer after nixtamalization

Finer masa flour meeting Chapter Note sieve specs falls under 1102 corn flour.

1903.00Lower: 10% vs 35%

If mixed with wheat flour or other ingredients

Blended products become preparations of heading 1903, not pure Chapter 11 items.

2309.90.44Lower: 25% vs 35%

If used as animal feed preparation

End-use as formulated animal feed shifts to Chapter 23 preparations.

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Import Tips & Compliance

Document nixtamalization process doesn't alter sieve classification criteria

Provide ash content tests as lime processing may affect mineral deduction calculations

Label as 'dehydrated nixtamalized corn flour' but classify per particle specs