HS code 1104.23: Other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn)
Last updated
Key facts
- HS code
- 1104.23
- Covers
- Other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn)
- Edition
- HS2022
- Duty in the United States
- See its 1 line
Summary
HS code 1104.23 covers other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn). It sits in heading 11.04 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground) in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten). Other goods of heading 11.04 are classified under 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) or 1 other. National tariff lines under 1104.23 are live on border.bot for the United States (1 line, also used by 1 other country).
What this code covers
HS code 1104.23 covers other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn).
The legal text of the subheading is “Other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn)”, read under “Other worked grains (for example, hulled, pearled, sliced or kibbled)”, in HS2022.
What it doesn’t cover
Other goods of heading 11.04 are classified under 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) or 1 other.
- 1104.12Rolled or flaked grains: Of oats
- 1104.19Rolled or flaked grains: Of other cereals
- 1104.22Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats
- 1104.29Other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals
- 1104.30Germ of cereals, whole, rolled, flaked or ground
How it is structured
1104.23 is a six-digit subheading. Its first two digits, 11, are the chapter; the first four, 1104, are heading 11.04; the last two, 23, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Within the heading
- Other worked grains (for example, hulled, pearled, sliced or kibbled)
- Subheading 1104.23
- Of maize (corn)
In other countries
National tariff lines under 1104.23 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does HS code 1104.23 cover?
HS code 1104.23 covers other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn).
Which heading and chapter is HS code 1104.23 in?
HS code 1104.23 is in heading 11.04 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground) in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten).
Where are goods of heading 11.04 classified when 1104.23 doesn’t fit?
Other goods of heading 11.04 are classified under 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) or 1 other.
Which countries’ tariffs list national lines under HS code 1104.23?
National tariff lines under 1104.23 are live on border.bot for the United States (1 line, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.