Analysis
HTS 1005.10.00 covers corn (maize): seed under heading 1005 (corn (maize)). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 1005.10.00.10 for yellow corn and 1005.10.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 50% of the 12 tariff lines in chapter 10 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 1005.90.20 (other: yellow dent corn, 0.05¢/kg) and 1005.90.40 (other: other, 0.25¢/kg).
Census statistics map these goods to NAICS 111150 (Corn Farming), the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1005.90.20 | Other: yellow dent corn | 0.05¢/kg |
| 1005.90.40 | Other: other | 0.25¢/kg |