Analysis
HTS 1005.90.40 covers other: other under heading 1005 (corn (maize)). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
The general rate is 0.25¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.25¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 1005.90.40.40 for popcorn and 1005.90.40.60 for other. Both pay the same duty; the suffix records which kind was imported.
The other lines in the same group are 1005.10.00 (corn (maize): seed, duty-free) and 1005.90.20 (other: yellow dent corn, 0.05¢/kg).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1005.10.00 | Corn (maize): seed | Free |
| 1005.90.20 | Other: yellow dent corn | 0.05¢/kg |