WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
10.05 - Maize (corn) (+). 1005.10 1005.90 - Seed - Other There are several kinds of maize (corn ,with grains of different colours ( olden yellow, white, sometimes reddish-brown or mottled, and of different shapes (roun$ dog-tooth shaped, flattened, etc.). The heading does not include sweet corn (Chapter 7).
1.- (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08. 2.- Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.- The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.