The distinction turns on the fineness of the grind. Corn meal and groats are coarser products that retain a granular texture, while corn flour is ground to a fine powder. Customs authorities may apply sieve-test standards to resolve borderline cases, and a binding ruling from CBP can provide certainty for recurring shipments.

Both fall under subheading 110320 regardless of intended end use. However, pellets destined for human consumption are subject to FDA food safety requirements, while those for animal feed may be subject to FDA's animal feed regulations. The tariff classification is the same, but the admissibility regime differs based on the declared end use.