Chapter 10 covers cereals, including wheat, rye, barley, oats, maize (corn), rice, sorghum, buckwheat, millet, etc. Cereals of this chapter may be processed (e.g., hulled, milled, sliced, etc.), but must retain their essential character as cereals. They are mainly for food, feed, or industrial use. This chapter does not include baked goods, cereal flour products, etc. (classified under Chapter 11 or Chapter 19). Heading 1005 covers maize (corn), including seed corn and other maize. Maize may be subjected to simple processing such as hulling or milling, but must not be further processed into products of other chapters. Seed corn must meet specific standards; other maize includes maize for food, feed, and industrial use. First 2 digits 10 = Chapter 10 Cereals; digits 3-4 05 = Heading 1005 Maize (corn); digits 5-6 90 = Subheading 1005.90 Other maize. Subheading 1005.10 is seed corn, and 1005.90 is other maize, covering non-seed maize, such as for food, feed, industrial use, etc. This commodity is non-seed maize, so it is classified under 1005.90 rather than seed corn 1005.10. If the maize is further processed (e.g., milled into flour), it is classified under Chapter 11; if made into puffed food, etc., it is classified under Chapter 19.

Product name: Declared commodity name should be specific and clear, such as "maize (non-seed)". Whether for seed use: State whether it is for seed use; if for seed use, relevant certificates must be provided. Use: Explain the use, such as for food, feed, industrial use, etc. Processing method: Describe the processing method, such as hulling, milling, etc. Composition and content: Main components and content, such as starch, protein, etc. Origin: Country (region) of origin, affecting tariffs and trade policy. Brand: If there is a brand, the brand name must be declared. Packaging specifications: Packaging method and specifications, such as bulk, bagged, etc. Product name: Maize (non-seed) Whether for seed use: No Use: Feed Processing method: Hulled Composition and content: Starch 70%, protein 10%, moisture 14% Origin: United States Brand: None Packaging specifications: Bulk Confusing seed and non-seed maize, leading to classification errors. False declaration of processing method, such as declaring milled maize as hulled maize. Vague declaration of use, affecting regulatory conditions.

Core classification basis: whether the maize is for seed use and the degree of processing. Seed maize is classified under 1005.10, and other maize under 1005.90. If milled, hulled, or otherwise processed, it remains under 1005; if made into flour, grits, etc., it is classified under Chapter 11; if puffed, it is classified under Chapter 19. 1005.10 Seed maize: Seed maize must meet specific standards, such as germination rate and purity, and certificates must be provided. 1102.20 Maize (corn) flour: Maize flour is a milled product classified under Chapter 11, whereas 1005.90 is unmilled maize. 1103.13 Maize (corn) groats and meal: Maize groats and meal are milled and classified under Chapter 11, whereas 1005.90 is whole or hulled maize. 1904.10 Puffed or roasted maize: Puffed or roasted maize is further processed food classified under Chapter 19, whereas 1005.90 is unprocessed maize. 2302.10 Maize (corn) bran, sharps and other residues: Maize bran and sharps are residues from maize processing, classified under Chapter 23, whereas 1005.90 is maize itself. Is it clearly non-seed? Is the processing method only simple treatment such as hulling or milling? Has it not been made into flour, grits, or other Chapter 11 products? Has it not been puffed, roasted, or otherwise processed under Chapter 19? Does the use affect classification?

How can it be determined whether maize is for seed use? Seed maize must meet specific standards, such as germination rate and purity, and usually a phytosanitary certificate or seed certificate must be provided. If these cannot be provided, it is classified as other maize. If maize has been hulled, which code should it be classified under? Hulled maize still falls under 1005.90 because hulling is simple processing and does not change the essential character of maize. If it is milled into flour, it is classified under Chapter 11. What is the difference between 1005.90 and 1102.20? 1005.90 is unmilled maize, including whole grain and hulled maize; 1102.20 is maize flour, a milled product classified under Chapter 11. What elements need to be declared for imported maize? Product name, whether for seed use, use, processing method, composition and content, origin, brand, packaging specifications, etc. must be declared. Specific requirements are subject to customs regulations. How can the tariff rate for maize be checked? It can be checked in the Import and Export Tariff of the People's Republic of China issued by the General Administration of Customs or through the customs classification advance ruling system. Tariff rates may change, so the latest version shall prevail. After maize is classified under 1005.90, what are the regulatory conditions? Regulatory conditions include animal and plant quarantine, food safety, etc., depending on the use and origin. Corresponding certificates must be provided. If the maize is genetically modified, does it affect classification? Genetically modified maize is still classified under 1005.90, but documents such as a genetically modified organism safety certificate must be provided.