1104.23.00.00 - Of corn (maize)

This HTS category, 1104.23.00.00, specifically encompasses worked grains derived from corn (maize). This includes corn that has undergone processes such as hulling, rolling, flaking, pearling, slicing, or kibbling. Essentially, any form of processed corn grain, excluding whole grain or those that are not further worked beyond simple cleaning or screening, would fall under this classification. Examples include corn flakes for cereal, rolled corn for animal feed, or kibbled corn for various industrial uses.

This category is distinguished from its sibling, 1104.22.00.00, which covers worked oats. While both fall under the broader heading of "Other worked grains," the primary distinction lies in the botanical origin of the cereal. Similarly, it differs from the "Of other cereals" category (1104.29) which serves as a residual category for worked grains from cereals not explicitly listed elsewhere. This means that if the worked grain is unequivocally identified as corn, it belongs here, not with worked oats or other miscellaneous worked grains.

As a leaf node, this category does not have further subcategories. Classification at this level is determined by the identification of the grain as corn (maize) and confirmation that it has been worked beyond its natural state, such as by hulling, rolling, flaking, pearling, slicing, or kibbling. The specific form of the worked corn grain is covered by this code, provided it originates from maize.