Analysis
Heading 1005 of the Harmonized Tariff Schedule covers corn (maize). It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its median rate of duty-free sits at the 25th percentile of the headings in chapter 10.
The largest subheadings are 1005.90 (other, 2 lines) and 1005.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Corn Farming (111150) and All Other Miscellaneous Food Manufacturing (311999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1005.10.00 | Corn (maize): seed | Free |
| 1005.90.20 | Other: yellow dent corn | 0.05¢/kg |
| 1005.90.40 | Other: other | 0.25¢/kg |