Corn Grits from Mexico
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 HTS 1104.23.00.00 as worked corn grains that do not meet the fine particle size criteria for heading 1103 (less than 95% passing a 2mm sieve). This classification applies to products like hominy grits that retain a coarser texture.
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
• Verify particle size distribution to confirm less than 95% passes 2mm sieve for 1104 classification; provide lab analysis certificates
• Ensure no added preservatives to avoid Chapter 19 reclassification
• Label country of origin and milling process clearly on packaging