Flaked Corn for Tortilla Production from Mexico
Flaked corn for tortilla production involves nixtamalized corn kernels rolled into thin flakes as intermediate for masa and tortillas. Under HTS 1104.23.00.00 as rolled worked corn grains before final grinding. Common in Mexican food manufacturing.
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
• Specify 'intermediate goods only' on invoice to prevent retail misclassification
• Alkaline hydrolysis certificates for food safety compliance
• Optimal flake thickness 0.5-1mm for proper duty determination