Heading 1005

Corn (maize)

6 declarable lines

Heading 1005 covers corn (maize). It is split first between seed corn and other corn. Other corn is then split between yellow dent corn, including certified organic, and other corn such as popcorn.

Products in this heading

Yellow corn seed for planting
Other corn seed for planting
Certified organic yellow dent corn
Yellow dent corn for feed or milling
Popcorn kernels
White corn for food processing

How to choose the right subheading

Whether the corn is seed for planting or non-seed corn.
For non-seed corn, whether it is yellow dent corn or another type.
For yellow dent corn, whether it is certified organic.
For other non-seed corn, whether it is popcorn or another type.

Often confused with

Wheat
Wheat is a different cereal grain, not corn.
Heading 1001
Rice
Rice has its own heading and is not classified as corn.
Heading 1006
Barley
Barley is a separate cereal grain under heading 1003.
Heading 1003
Oats
Oats are classified under heading 1004, not as corn.
Heading 1004
Buckwheat
Buckwheat and millet are covered by heading 1008.
Heading 1008

Frequently asked questions

What is the HTS code for popcorn kernels?

Popcorn kernels are classified under 1005.90.40.40, with a general (MFN) rate of 0.25 cents/kg.

What is the duty on yellow dent corn?

Yellow dent corn is classified under 1005.90.20.25, or 1005.90.20.15 if certified organic; both have a general (MFN) rate of 0.05 cents/kg.

How do I classify corn seed for planting?

Seed corn is classified under 1005.10.00.10 for yellow corn or 1005.10.00.90 for other seed, and both have a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.