HS 100590 Other
Quick Answer: Maize (corn) imported under HS 100590 enters the UK duty-free, the US at rates ranging from free to 0.98¢/kg, and the EU with no specific duty rate listed in sample data. This classification, "Other," applies to maize not specifically covered by preceding subheadings within Chapter 10, typically referring to maize for purposes other than direct human consumption or seed. Importers should consult specific national tariff schedules for precise duty rates and any applicable quotas or special conditions. According to CustomTariffs data, while the UK offers duty-free entry, the US has varied rates depending on origin.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1005900000 | 0.00 % | — | — |
| 1005900020 | 0.00 % | — | — |
| 1005900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1005900000 | — | — | — |
| 1005900020 | — | — | — |
| 1005900090 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 10059020 | 0.05¢/kg | Free (17 programs) | — |
| 1005902015 | — | — | ["kg"] |
| 1005902025 | — | — | ["kg"] |
| 100590 | — | — | — |
| 10059040 | 0.25¢/kg | Free (17 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1005.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 100590 cover?
This subheading covers maize (corn) that is not otherwise specified under the preceding subheadings of Heading 1005. According to the World Customs Organization's Harmonized System Nomenclature, this includes all forms of maize, such as sweet corn, popcorn, and dent corn, when they are not specifically classified as seed maize (1005.10), or as maize for sowing (1005.10). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this broad definition, encompassing all other types of maize not fitting into more specific categories within Heading 1005.
What falls outside HS 100590?
The following products are excluded from HS 100590: maize for sowing, which is classified under HS 1005.10, and sweet corn (Zea mays var. saccharata) when it is fresh or chilled, which may fall under Chapter 7. Additionally, processed maize products, such as corn flour (HS 1104.23), corn starch (HS 1702.90 or 1702.90.05), or corn oil (HS 1512.19), are classified in their respective chapters and headings, not under this subheading for unmilled maize.
What are common classification mistakes for HS 100590?
A common error is misclassifying processed maize products as unmilled maize under HS 100590. For instance, cracked or flaked maize intended for animal feed, if further processed beyond simple milling, might be incorrectly entered. Importers must adhere to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Failure to consider the degree of processing is a frequent oversight.
How should importers classify products under HS 100590?
The correct procedure for classifying products under HS 100590 involves first confirming that the product is indeed maize (corn) and that it does not fit into the more specific subheadings of Heading 1005, such as seed maize. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify the precise scope of the subheading. Accurate product descriptions and a thorough understanding of the product's form and intended use are critical for correct classification.
How is the duty calculated for products under HS 100590?
A shipment of 1,000 kilograms of yellow dent corn, declared at a customs value of $250 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 1005.90.00 in the USITC Harmonized Tariff Schedule is 0% ad valorem. The calculation is 0% × $250 USD = $0.00 USD. This reflects the duty-free status for most unmilled maize under the standard US tariff schedule.
Which trade agreements reduce duties for HS 100590?
Several free trade agreements may reduce the applicable duty rate for HS 100590, including the United States-Mexico-Canada Agreement (USMCA), which offers duty-free entry for qualifying originating maize from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) may also provide preferential rates or duty-free access for certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the specific trade pact and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 100590, and how do preferential rates apply?
HS code 100590 covers 'Other' maize (corn). The Most Favored Nation (MFN) duty rate in the United States is 0.00%. However, specific preferential duty rates are available under various Free Trade Agreements (FTAs). For example, under the US-Australia (AU) FTA, the rate is Free. It is crucial to consult the relevant trade agreement and verify eligibility for preferential treatment, as documentation requirements will apply. Always refer to the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and specific rates.
How is the duty calculated for HS code 100590 when a specific rate applies, such as 0.05¢/kg?
When a specific duty rate like 0.05¢/kg applies, the duty is calculated based on the net weight of the imported goods. For instance, if you import 10,000 kilograms of maize classified under HS 100590 with a specific duty rate of 0.05¢/kg, the total duty would be calculated as: 10,000 kg * 0.05¢/kg = 500¢, which is equivalent to $5.00. This calculation method requires accurate weight declarations on customs documents.
What are the classification criteria for goods falling under HS code 100590 'Other' maize?
HS code 100590 is a residual category for maize (corn) that does not fall under more specific headings within Chapter 10 of the Harmonized System. This typically includes maize that has undergone processing beyond simple cleaning or drying, but not to the extent of being considered a finished product for direct human consumption or further industrial transformation covered by other HS codes. Examples might include certain types of processed or specially prepared maize not otherwise specified. Classification requires a thorough understanding of the product's characteristics and comparison against the Chapter 10 Explanatory Notes and the General Rules for the Interpretation of the Harmonized System (GRI).
What documentation is typically required for importing goods under HS code 100590, especially when claiming preferential duty rates?
Standard import documentation for HS code 100590 includes a commercial invoice, packing list, and bill of lading. When claiming preferential duty rates under trade agreements (e.g., US-Korea Free Trade Agreement (KR)), a Certificate of Origin or other proof of origin documentation is mandatory. This document must be issued by the exporter and certify that the goods meet the rules of origin stipulated in the respective trade agreement. Importers and customs brokers must ensure all documentation is accurate, complete, and submitted to U.S. Customs and Border Protection (CBP) in a timely manner to avoid delays and penalties.
Which common trade agreements offer preferential duty rates for HS code 100590, and what is the general outcome for importers?
Several trade agreements offer preferential duty rates for HS code 100590. For example, agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often provide 'Free' or significantly reduced duty rates. The general outcome for importers is a reduction or elimination of import duties, making goods from these partner countries more cost-competitive. It is imperative to verify the specific terms and rules of origin for each agreement, as outlined by the U.S. International Trade Commission (USITC) or equivalent authorities in other jurisdictions, to ensure eligibility and proper documentation.