Corn (Maize) Flour

Corn flour (heading 1102.20) is finely milled maize that has not undergone nixtamalization or pre-gelatinization. Cornmeal and groats fall under heading 1103.13. Masa harina — nixtamalized corn flour — may be classified differently depending on its degree of processing; importers should consult a licensed customs broker to confirm the correct heading, as misclassification between these closely related products is a common audit finding.

Corn is not among the major food allergens under US law, but imported corn flour must still comply with FDA food labeling regulations, including accurate ingredient and net-weight declarations. If the flour is marketed as gluten-free, it must meet FDA's gluten-free labeling standard (less than 20 ppm gluten). Organic claims require NOP certification documentation.