1005.10.00 - Seed

This HTS category, 1005.10.00, specifically covers corn (maize) intended for use as seed. This classification is reserved for kernels that are genetically pure and have been treated or selected for their viability and germinative capacity, with the primary purpose of planting to grow further crops. Such seed corn is distinct from corn intended for food, feed, or industrial uses.

In contrast to its sibling category, 1005.90 (Other), which encompasses all other forms of corn not specifically classified elsewhere (such as dent corn for feed, sweet corn for consumption, or popcorn), 1005.10.00 is narrowly focused on seed corn. The critical distinguishing factor is the intended use and the inherent characteristics of the kernels that ensure successful germination and crop development.

Within this seed category, further subdivisions exist to provide more granular classification. The subcategories 1005.10.00.10 for Yellow corn and 1005.10.00.90 for Other, allow for the identification of specific varieties of seed corn based on color or other distinguishing traits, facilitating precise tariff application and trade data collection.