HTS heading 1005 covers maize (corn), entering the United States at duty-free. Corn including seed corn and other maize. The US is the world's largest corn producer and exporter. On top of the MFN rate, most non-EU imports under this heading carry the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty that replaced the flat 10% Section 122 rate on July 24, 2026. EU-origin goods instead fall under the EU-US trade deal's 15% all-inclusive ceiling (effective July 1, 2026), where nothing stacks and goods with an MFN rate of 15% or more pay MFN only. Worked example: a $10,000 shipment under HTS 1005 owes about $0 in MFN duty (0%); adding the 10% base forced-labor surcharge brings it to roughly $1,000 from a standard-tier origin, or about $1,250 from a 12.5%-tier origin such as China. Check your exact figure with the tariff calculator. The top countries of origin for HTS 1005 imports include CA, BR, AR, MX, UA. Effective duty varies by source country based on trade agreements (USMCA, KORUS) and tariff programs — see the per-country tariff rates by country for how CA compares.

Frequently Asked Questions

What is the tariff rate for HTS 1005 (Maize (corn))?

The MFN duty rate for HTS 1005 is Free. Non-EU imports also face the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty that replaced the flat 10% Section 122 rate on July 24, 2026), while EU-origin goods pay the EU-US deal's 15% all-inclusive ceiling (effective July 1, 2026).

Where do most HTS 1005 imports come from?

The top origin countries for maize (corn) are CA, BR, AR, MX, UA. Tariff rates vary based on the source country's trade agreements and applicable surcharges.

Will the tariff on HTS 1005 change in 2026?

The flat 10% Section 122 tariff on non-EU imports expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, broader than the earlier 46-country proposal. The EU's 15% deal ceiling (effective July 1, 2026) has no expiration. MFN rates and existing Section 232/301 tariffs have no set expiration. In August 2026, 25 states sued to block the forced-labor tariff, but CBP continues collecting it while the case proceeds.