Other

HTS code 1005.90.40 covers “other” corn (maize) not elsewhere specified. Use this code for reporting various types of corn, with general duties of 0.25¢/kg, or potentially free rates for goods originating from eligible countries with preferential trade agreements, as detailed within Chapter 10.

Detailed information for HTS Code 1005.90.40

This code falls within Chapter 10 of the Harmonized Tariff Schedule, which covers cereals. Specifically, 1005.90.40 refers to corn (maize) that doesn’t fall into more defined categories, described as “other”. This code has two subdivisions: 1005.90.40.40 for popcorn and 1005.90.40.60 for all other types of corn not specifically classified elsewhere; choose the appropriate suffix based on whether the corn is for popcorn or another purpose. Import duties are generally 0.25¢/kg, but may be free for goods originating from eligible countries with which the U.S. has trade agreements.

Chapter	Chapter 10 - Cereals
Section	Section II - Vegetable Products

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

0.25¢/kg

Standard trade partners (NTR)

Special Duty

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Eligible FTA or preference programs

The general duty rate for HTS code 1005.90.40 and its subdivisions (1005.90.40.40 and 1005.90.40.60) is 0.25¢ per kilogram, applying to imports from countries designated as Standard Trade Partners (NTR). However, a free duty rate applies to goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), European Union (E), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (P), Peru (PE), Singapore (SG), and other countries eligible for Free Trade Agreements or preference programs. All reported quantities must be in kilograms. There is no special duty rate specified beyond the free rate for eligible countries.

Rate of Duty (Column 2): 0.98¢/kg

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Code subdivisions

1005.90.40.40

Corn (maize): > Other: > Other > Popcorn

1005.90.40.60

Corn (maize): > Other: > Other > Other

View HTS reference

Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 10 CEREALS II 10-1 Notes 1. (a) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b) This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008. 2. Heading 1005 does not cover sweet corn (chapter 7). Subheading Note 1. The term " durum wheat" means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Additional U.S. Note 1. In subheading 1005.10, the expression "seed" covers only seed corn or maize which is certified by a responsible officer or agency of a foreign government in accordance with the rules and regulations of that government to have been grown and approved especially for use as seed, in containers marked with the foreign government's official certified seed corn tags. Statistical Note 1. For a list of approved standards for "Certified organic", see General Statistical Note 6. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes II 10-2

Section notes

SECTION II VEGETABLE PRODUCTS II-1 Note 1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes II-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

Latest update

Last updated

November 15, 2025

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