Corn Flakes Base from Mexico
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. Classified under HTS 1104.23.00.00 as rolled corn grains not meeting the fine milling criteria of heading 1103. Used by breakfast cereal manufacturers as intermediate goods.
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
• Require manufacturer's affidavit confirming pre-cooking rolling process without final consumer seasoning
• Test for moisture content to prevent spoilage claims at entry
• Bulk shipments need phytosanitary certificates from corn origin country