1005.10.00.90 - Other

This HTS category, 1005.10.00.90, encompasses seed corn (maize) that is not specifically classified as "yellow corn" under the sub-heading 1005.10.00.10. It covers all other types of seed corn intended for planting, regardless of color, variety, or specific agricultural use, provided they meet the definition of seed. The primary classification criterion here is the intended use as seed for germination and subsequent cultivation.

The distinction from its sibling category, 1005.10.00.10 ("Yellow corn"), is straightforward. While both fall under the broader classification of seed corn, this particular sub-heading is for any seed corn that does not meet the specific visual descriptor of "yellow." This would include white seed corn, mixed-color seed corn, or seed corn varieties where color is not the primary defining characteristic for its distinct tariff treatment.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification is definitive at this level. When classifying under this heading, customs professionals should ensure the goods are indeed seed corn, verified by factors such as germination rates, purity, packaging indicating seed use, and commercial documentation. Any seed corn that is not specifically yellow seed corn for planting would fall here.