Pearled Corn Kernels
Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. HTS 1104.23.00.00 applies as pearled corn not fragmented to groat/meal standards. Smoother texture than hulled corn.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If dried without pearling
Dried unprepared corn stays in Chapter 7; mechanical working moves to Chapter 11.
If acid/alkali preserved
Chemically preserved pearled corn becomes Chapter 20 prepared vegetables.
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Import Tips & Compliance
• Pearling process documentation differentiates from simple hulling; visual inspection often needed
• GMO declaration required for US corn imports
• Package in moisture-proof bags for shelf life
Related Products under HTS 1104.23.00.00
Corn Grits
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.
Corn Flakes Base
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.
Hulled Hominy
Hulled hominy is whole corn kernels processed by alkali treatment (lye) to remove hulls and germ, leaving intact kernels for traditional dishes like pozole. Falls under HTS 1104.23.00.00 as hulled corn grains not finely fragmented per heading 1103 sieve definitions. Distinct from nixtamalized masa due to whole kernel form.
Kibbled Corn
Kibbled corn consists of corn kernels coarsely chopped or cracked into irregular pieces after hulling, used in animal feed premixes and brewing adjuncts. HTS 1104.23.00.00 covers this as sliced/kibbled corn not meeting meal sieve standards of 1103. Particle size typically 3-8mm chunks.
Rolled Corn Flake Oats Blend Base
Rolled corn flake oats blend base combines rolled corn with minor oat components for multi-grain cereal production, where corn predominates. Classified HTS 1104.23.00.00 as primarily worked corn grains. Used by manufacturers before final flake processing.
Flaked Corn for Tortilla Production
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.