HTSUS, United States
1005.90.40.60
Corn (maize) / Other
Classification path
- Corn (maize)
- Other
- Other
- Other
Rates of duty
- General (MFN)
- 0.25¢/kg
- Column 2Cuba, North Korea, Russia, Belarus
- 0.98¢/kg
- Unit of quantity
- kg
Trade agreement rates
FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA
Related lines in heading 1005
About heading 1005
Corn (maize)
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.
Full guide to heading 1005Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.