1005.90 - Other:

This HTS category, 1005.90, "Other," under the broader heading of "Corn (maize)," encompasses all corn that is not specifically classified as seed corn. It serves as a residual category for various forms and types of corn intended for purposes other than planting, such as feed, food processing, or industrial applications. The key distinction lies in the intended use; if the corn is designated for sowing and meets specific criteria for viability and genetic purity, it would fall under the sibling category of 1005.10.00.

Within this "Other" category, further distinctions are made to refine classification. The subcategory 1005.90.20 specifically covers "Yellow dent corn," a widely cultivated type of corn primarily used for animal feed and industrial products like corn starch and ethanol. The remaining corn not fitting the description of yellow dent corn or seed corn is classified under the subcategory 1005.90.40, "Other." This allows for the granular classification of diverse corn varieties and preparations that do not otherwise have a dedicated subheading.