Duty Rates
General (Column 1 - MFN)
This rate follows a special calculation or is subject to specific conditions.
What HTS 1005.90 Covers
Subheading 1005.90 covers corn (maize) other than seed corn for planting. This is the line for commodity corn in grain form, including yellow dent corn, white corn and popcorn kernels, whether for animal feed, industrial processing or human consumption.
Notes for Importers
The split within heading 1005 is purpose-based: certified seed for sowing goes under 1005.10, and everything else falls here, with statistical breakouts for products like popcorn. Once corn is processed beyond whole grain, it leaves Chapter 10: corn flour and meal go to Chapter 11, sweet corn for eating fresh or frozen goes to Chapter 7 or 20, and prepared corn snacks go to Chapter 19 or 20.
Product Category
Vegetable Products
This chapter includes cereals, flour, malt, edible vegetables, edible fruit, coffee, tea, spices, and related plant-based food products.
Classification Details
| Field | Value |
|---|
| HTS Code | 1005.90 |
| Description | Other: |
| Chapter | 10 - Vegetable Products |
| General Duty Rate | |
| Rate Type | Other |
| Special Rates | |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
What products are classified under 1005.90?
Whole-kernel corn that is not seed for planting, including feed corn, food-grade white and yellow corn, and unpopped popcorn. Statistical suffixes within the subheading distinguish these product types.
Does canned or frozen sweet corn classify here?
No. Sweet corn as a vegetable classifies in Chapter 7 when fresh or frozen and in Chapter 20 when prepared or preserved. Heading 1005 covers corn as a cereal grain.
Where do corn flour, grits and meal classify?
Milled corn products such as flour, meal and grits classify in Chapter 11. Only corn in whole grain form stays in heading 1005.
What is the HTS code 1005.90 used for?
HTS code 1005.90 is the harmonized tariff schedule code for Other:. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 1005.90?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 1005.90?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Vegetable Products products.
Which countries receive special tariff rates for HTS 1005.90?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 1005.90 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.