Corn — HTS 1005
Corn (maize)
Chapter 10 › Heading 1005
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 1005 is the four-digit category for corn (maize). It groups corn products at a broad level before the tariff schedule distinguishes among more specific types or forms. The heading may cover different kinds of corn, such as ordinary corn and certain specialized types, depending on the subheading structure in the current HTS edition.
To reach the correct 8-digit HTSUS code, start with the product’s identity and condition: identify the type of corn, whether it is intended for planting or another use, and whether it remains in a basic grain form or has been further processed. Read the wording of the 6-digit and 8-digit subheadings, along with their legal notes and statistical descriptions. The product’s commercial documents should support the selected description.
What to check
- Confirm that the merchandise is corn (maize) and belongs in heading 1005 rather than a heading for a prepared or substantially processed food product.
- Identify the corn’s specific type or variety, such as seed corn or another named type, using product specifications and supplier documentation.
- Check the product’s physical condition, including whether it is whole, shelled, treated, or otherwise processed, and compare it with the subheading wording.
- Review the current HTSUS publication, including section and chapter notes and any statistical suffix descriptions; do not rely only on a product-search result.
- Keep invoices, specifications, seed or agricultural documents, and laboratory or grading information available to support the classification; consult a customs broker or obtain a binding ruling if the distinctions are unclear.
HTS heading 1005 summary
Corn is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 1005.90 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 1005.10.00 👉 | Seed | Free | — | 0.98¢/kg |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 1005?
Corn (maize). To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.