Duty Rates
General (Column 1 - MFN)
0.05¢/kg
This is a compound duty combining both a specific duty (per unit) and an ad valorem duty (percentage of value).
Special Trade Agreement Rates
The following countries and trade agreements qualify for reduced or eliminated tariffs:
GSP (Generalized System of Preferences)
Australia FTA
Bahrain FTA
Chile FTA
Colombia TPA
AGOA (African Growth and Opportunity Act)
Caribbean Basin Initiative
Israel FTA
Jordan FTA
Korea-U.S. (KORUS) FTA
Morocco FTA
Oman FTA
CAFTA-DR (Central America)
Panama TPA
Peru TPA
AGOA Least-Developed Beneficiary
Singapore FTA
Rate: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
0.98¢/kg
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 1005.90.20 Covers
This subheading covers yellow dent corn, a field corn variety identified by the dent that forms at the top of each kernel as it dries. It falls under heading 1005 for corn (maize) in Chapter 10 (cereals). It applies to the grain itself, typically imported for feed, milling, or industrial processing.
Notes for Importers
Do not confuse field corn with sweet corn or seed corn. Seed corn for sowing is classified separately within heading 1005, and sweet corn for table use is treated as a vegetable in other chapters. Corn that has been milled, flaked, or otherwise processed moves out of Chapter 10 into Chapter 11 or later.
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 | 1005.90.20 |
| Description | Yellow dent corn |
| Chapter | 10 - Vegetable Products |
| General Duty Rate | 0.05¢/kg |
| Rate Type | Compound |
| Special Rates | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
What products are classified under yellow dent corn?
Field corn of the yellow dent type in grain form, generally destined for animal feed, wet or dry milling, ethanol, or other industrial and food processing uses.
Is seed corn classified here?
Corn certified for sowing is classified under the separate seed provision of heading 1005, not under this yellow dent subheading for grain.
Does this include cornmeal or corn flour?
No. Once corn is milled into meal or flour it is classified in Chapter 11, not as grain in Chapter 10.
What is the HTS code 1005.90.20 used for?
HTS code 1005.90.20 is the harmonized tariff schedule code for Yellow dent corn. 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 1005.90.20?
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 1005.90.20?
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 1005.90.20?
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 1005.90.20 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.