1005.10.00.10 - Yellow corn

This HTS category, 1005.10.00.10, specifically covers yellow corn intended for use as seed. This designation is critical for customs purposes, as it distinguishes agricultural products based on their intended function rather than solely their botanical classification. The classification implies that the corn has undergone specific treatments, testing, or packaging to ensure its viability and suitability for propagation, meeting the stringent requirements for certified or commercial seed.

The primary differentiator for this category is its intended use as seed. It is distinguished from its sibling category, 1005.10.00.90 "Other," which would encompass corn that is not specifically classified as seed, such as corn for food, feed, or industrial purposes. The "seed" designation signifies that the corn is meant for planting and cultivation to produce future crops, and therefore may be subject to different regulations, duties, or documentation requirements compared to other forms of corn.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification is specific enough to define the product precisely. The context within Chapter 10, "Cereals," and Section II, "Vegetable Products," reinforces that this entry pertains to a specific type and purpose of grain, adhering to the established hierarchy of tariff classifications.