Tempered Corn Rolls from Mexico
Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. Under HTS 1104.23.00.00 as rolled worked corn before frying or baking. Used by tortilla chip manufacturers.
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
• Moisture content verification (18-22%) confirms tempering process
• Specify 'industrial intermediate' to avoid Chapter 19 snack duties
• Allergen-free certification increasingly required