1005.90.40 - Other

This HTS subheading, 1005.90.40, encompasses corn (maize) that does not fit into more specific classifications within Chapter 10. It serves as a residual category for various forms of corn not otherwise designated, excluding those explicitly defined by specific characteristics or uses.

It is important to distinguish this category from its sibling, 1005.90.20, which specifically covers yellow dent corn, a common variety used primarily for animal feed and industrial purposes. Subheading 1005.90.40 is for "Other" corn, implying varieties that do not meet the specific criteria for yellow dent corn or other more narrowly defined categories.

Within this "Other" classification, further distinctions are made to provide more granular tariff treatment. Subcategories exist to differentiate between popcorn (1005.90.40.40), which is a distinct type of corn with specific popping characteristics, and other residual corn not classified as popcorn (1005.90.40.60). This subdivision allows for accurate classification based on the intended use and inherent physical properties of the corn.