HTS heading 1005
Corn (maize) — 11 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 1005 | Corn (maize) + Ch. 99 | not stated | — |
| 1005.10.00 | Seed + Ch. 99 | Free | — |
| 1005.10.00.10 | Yellow corn + Ch. 99 | Free (inherited from 1005.10.00) | kg |
| 1005.10.00.90 | Other + Ch. 99 | Free (inherited from 1005.10.00) | kg |
| 1005.90 | Other + Ch. 99 | not stated | — |
| 1005.90.20 | Yellow dent corn + Ch. 99 | 0.05¢/kg | — |
| 1005.90.20.15 | Certified Organic + Ch. 99 | 0.05¢/kg (inherited from 1005.90.20) | kg |
| 1005.90.20.25 | Other + Ch. 99 | 0.05¢/kg (inherited from 1005.90.20) | kg |
| 1005.90.40 | Other + Ch. 99 | 0.25¢/kg | — |
| 1005.90.40.40 | Popcorn + Ch. 99 | 0.25¢/kg (inherited from 1005.90.40) | kg |
| 1005.90.40.60 | Other + Ch. 99 | 0.25¢/kg (inherited from 1005.90.40) | kg |
6 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
11 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.