HS 230210 Of maize (corn)

Quick Answer: HS code 230210 covers maize (corn) bran, sharps, and other residues resulting from the sifting, milling, or other working of maize, whether or not in the form of pellets. These are typically by-products used in animal feed or industrial applications. Importers should note varying duty structures. In the US, the general duty rate is 10% ad valorem, though some specific programs may offer duty-free entry. The UK and EU apply specific duties per 1000 kg, which can vary significantly based on product type and end-use. For instance, the UK rates range from 36.00 GBP to 74.00 GBP per 1000 kg, while EU rates are between 44.00 EUR and 89.00 EUR per 1000 kg. Accurate classification and understanding of specific product characteristics are crucial to determine the exact applicable duty and avoid compliance issues. Consult the UK Trade Tariff, EU TARIC, or USITC HTS for precise sub-headings.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2302101000 36.00 GBP / 1000 kg — —
2302100000 — — —
2302109000 74.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2302100000 — — —
2302101000 44.00 EUR / 1000 kg — —
2302109000 89.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2302100000 Free — ["t"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 230210 cover?

This subheading covers bran, sharps, and other residues derived from the sifting, milling, or other working of maize (corn), provided they do not meet the criteria for flour or groats. According to the Harmonized System Explanatory Notes for Heading 2302, these residues are characterized by their lower starch content and higher fiber and ash content compared to the original grain. This includes products such as corn bran, corn germ meal, and other similar by-products obtained during the processing of maize into products like cornmeal or corn starch, as defined by the USITC Harmonized Tariff Schedule and EU TARIC classification guidelines.

What falls outside HS 230210?

The following products are excluded from HS 230210: maize flour and groats, which are classified under Heading 1102 and 1103 respectively, as they are primary milled products intended for human consumption and meet specific particle size and starch content requirements. Additionally, whole or broken maize grains, even if intended for animal feed, are classified under Chapter 10 (e.g., 1005.90). Prepared animal feed mixtures containing maize residues but also other ingredients in significant proportions are typically classified under Heading 2309, as they constitute compound feed preparations rather than simple milling residues of maize.

What are common classification mistakes for HS 230210?

A common error is misclassifying maize flour or groats as residues under HS 230210, or conversely, classifying actual residues as flour. This often occurs due to a misunderstanding of the specific particle size and starch content thresholds that differentiate flour/groats from milling residues, as outlined in Chapter 11 and 23 notes. Another mistake is classifying compound animal feed preparations containing maize residues under this subheading instead of Heading 2309. Proper application of General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, ensuring the product's true nature is reflected.

How should importers classify products under HS 230210?

The correct procedure for classifying products under HS 230210 involves a thorough analysis of the product's manufacturing process, composition, and physical characteristics. Importers and customs brokers should first ascertain that the product is indeed a residue from the working of maize and not a primary milled product like flour or groats. This requires reviewing laboratory analysis reports detailing starch, fiber, and ash content, as well as particle size distribution. Consulting the WCO Harmonized System Explanatory Notes for Heading 2302 and relevant national tariff interpretations (e.g., USITC HTSUS General Notes, EU TARIC guidance) is essential to confirm that the product meets the specific criteria for "bran, sharps and other residues" of maize, ensuring accurate duty and trade compliance.

Which HS Codes Are Related?

HS 110423 HS 230230 HS 230240 HS 110313 HS 230250 HS 230610

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is HS code 2302.10 and what products does it cover?

HS code 2302.10 specifically covers 'Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals: Of maize (corn)'. This includes by-products from the processing of corn, such as corn bran, corn germ meal, or other residues, provided they fit the description of being derived from the sifting, milling, or other working of maize and are not primary products like corn flour or starch. The classification hinges on the product being a 'residue' rather than a primary processed good.

What are the typical import duty rates for products classified under HS 2302.10 in major markets, and are there preferential rates available?

Import duty rates for HS 2302.10 vary significantly by importing country and origin. For instance, the UK Global Tariff (UKGT) may apply a duty rate of 36.00 GBP per 1000 kg or 74.00 GBP per 1000 kg, depending on specific product characteristics or origin. The EU's TARIC system might show rates such as 44.00 EUR per 1000 kg or 89.00 EUR per 1000 kg. In the United States, the Most Favored Nation (MFN) duty rate for certain products under this heading can be 'Free' or 10% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). Importers should always check the specific tariff schedule of the destination country for the most accurate and current rates. Preferential rates may be available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes, which could reduce or eliminate duties. For example, imports from certain developing countries or FTA partners might qualify for a 'Free' duty rate upon presentation of a valid Certificate of Origin (e.g., EUR.1, Form A, or specific FTA certificates).

What documentation is typically required for importing products under HS 2302.10?

Standard import documentation for HS 2302.10 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates, a valid Certificate of Origin (e.g., EUR.1 movement certificate for EU trade, GSP Form A for GSP-eligible goods, or a specific FTA certificate like a USMCA Certificate of Origin) is essential. Depending on the destination country and the intended use of the product (e.g., animal feed), additional sanitary, phytosanitary, or quality certificates may be required by agricultural or food safety authorities. Importers should consult the relevant government agencies in the importing country for specific requirements.

How do trade agreements impact the import of goods under HS 2302.10?

Trade agreements can significantly impact the cost and ease of importing goods under HS 2302.10 by offering preferential duty treatment. For example, under the United States-Mexico-Canada Agreement (USMCA), products originating in Mexico or Canada that meet the rules of origin may enter the U.S. duty-free. Similarly, the EU has numerous FTAs (e.g., with Japan, Vietnam, UK) that can provide duty-free access or reduced rates for qualifying maize residues. Importers must ensure their goods meet the specific 'rules of origin' outlined in the respective trade agreement to qualify for these benefits. This often involves detailed record-keeping and the issuance of a valid Certificate of Origin by the exporter or producer. Failure to comply with origin rules can result in the application of the higher Most Favored Nation (MFN) duty rate.

What are the key classification criteria to ensure a product correctly falls under HS 2302.10 instead of other maize-related HS codes?

The primary classification criterion for HS 2302.10 is that the product must be a 'residue' derived from the sifting, milling, or other working of maize (corn). This distinguishes it from primary products of maize. For instance, maize flour (HS 1102.20), maize groats and meal (HS 1103.13), or maize starch (HS 1108.12) are classified elsewhere. The key is that 2302.10 covers the by-products or 'waste' from these processes, such as corn bran, corn germ meal (if it's a residue), or other fibrous or proteinaceous residues. The form (e.g., whether or not in pellets) does not change its classification as a residue. Importers should have detailed product descriptions, manufacturing processes, and compositional analyses to support the classification, especially to differentiate it from other maize products that might have different duty rates or regulatory requirements. Consulting the Explanatory Notes to the Harmonized System, published by the World Customs Organization (WCO), provides authoritative guidance on the scope of this heading.