U.S. exports of worked corn grains (hulled, pearled, sliced, or kibbled) (HS 110423) totaled $4.2M in July 2026.
Importers of Worked Corn Grains (Hulled, Pearled, Sliced, or Kibbled) paid $22K in duties in July 2026 — an effective duty rate of 0.8% on $2.6M in dutiable value, based on actual customs collections rather than the published tariff schedule. Worked Corn Grains (Hulled, Pearled, Sliced, or Kibbled) imports of $3.3M in July 2026 ran 61% above the year-to-date monthly average of $2.0M.
Last updated: July 2026 dataMechanically processed corn kernels — hulled, pearled, sliced, or kibbled — enter the US under a single tariff line (1104230000), distinct from corn flour, meal, or starch. These forms are used in snack manufacturing, brewing adjuncts, and specialty food applications where whole-kernel texture is preserved after processing. Canada leads US imports under this heading, with Peru and Brazil also serving as notable sources. Because these are food-grade grain products, FDA prior notice and FSMA foreign supplier verification requirements apply at entry; classification agents should also confirm the product is not more appropriately classified as hominy or grits under a different heading.
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63 shipments/mo
Worked corn grains under 1104230000 are kernels that have been hulled, pearled, sliced, or kibbled but retain a recognizable grain structure. Corn grits and hominy are typically classified elsewhere — grits under heading 1102 or 1904 depending on further processing, and hominy under heading 1102 or 2302. The key classification question is whether the kernel's structural integrity is maintained and whether any further cooking or chemical treatment (e.g., nixtamalization) has occurred. Consulting a licensed customs broker is advisable for borderline cases.
All four processing methods — hulling, pearling, slicing, and kibbling — are captured within the single 10-digit line 1104230000, so the duty rate does not vary by method within this heading. However, if the processing goes further (e.g., cooking or puffing), the product may shift to a different heading with a different rate structure.
HSChapter 11
Subheading 2 of 6 in heading 1104
Subheading 110423 · $3.3M of $34.8M
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ImportsExports
Imports
$3.3MYoY · Pro
Exports
$4.2MYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 1104230000 | Grains Worked (hulld Pearld Sliced Kibbld) of Corn | $8.7M | 0.27% | 96.92% | $24K |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 1104230000 | Grains Worked (hulld Pearld Sliced Kibbld) of Corn | $8.7M |
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
Exports · July 2026
destination
Mexico and Canada together take 91% of it.
customs district
origin
entry
rate provision · imports
20.1% enters free of duty; the effective duty rate is 0.67%.