1005 - Corn (maize):

This HTS category, 1005, encompasses all forms of corn, also known as maize. This includes the grain itself, whether dent corn, flint corn, popcorn, or sweet corn, in its raw and unprocessed state. It is the primary agricultural commodity classified within Chapter 10, dedicated to cereals.

Distinguishing this category from its sibling entries is crucial for accurate customs declarations. While siblings in Section II deal with other distinct categories of vegetable products, such as fruits, vegetables, nuts, and edible preparations, 1005 specifically targets the cereal grain of the maize plant. It is important to note that this code does not extend to processed corn products like corn meal, corn flour, or corn oil, which would fall under different HTS classifications.

Within the 1005 classification, further subdivisions exist to refine the type of corn being imported or exported. The subcategory 1005.10.00 specifically identifies corn intended for sowing, distinguishing it from general-purpose corn. The remaining entries under 1005.90, designated as "Other," cover all other types of corn not specifically classified as seed, such as corn for food, feed, or industrial purposes. These subcategories allow for more precise tracking and tariff application based on the intended use of the commodity.