Harmonized Tariff Schedule of the United States · HTS code · HS 1005.10
1005.10.00: Corn (maize), seed
Maize (corn) seed for sowing
Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 1005 Corn (maize):
- 1005.10.00 Seed
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
- Applies to goods from
- China
- In force
- from 1 September 2019
- Legal act
- HTSUS 9903.88.15
Subdivisions
- 1005.10.00 Seed Free
- 1005.10.00.10 Yellow corn kg
- 1005.10.00.90 Other kg
Same subheading in other tariffs
UK Free Third-country duty 4 tariff lines 
EU Free Third-country duty 4 tariff lines · 1× specific or compound duty 
Türkiye Free Third-country duty 4 tariff lines 
Canada Free Third-country duty 2 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Taiwan Free Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria 5% Third-country duty 1 tariff line Legal notes
Notes
1.
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
In the Harmonized Tariff Schedule of the United States, 1005.10.00 is one of 1 line under subheading 1005.10, maize (corn), seed.
The general duty is free.
2 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
The United States imported goods of subheading 1005.10 worth US$95m in 2024; the largest supplier was Canada.
Questions and answers
What is the USA import duty for HTS code 1005.10.00?
The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 1005.10 as a whole, the largest supplier in 2024 was Canada (US$40m), followed by Chile.