# HS Code 110220: Corn (maize) flour > Section II · Vegetable products > Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten **HS code:** `110220` ## What this code covers Flour milled from maize (corn), the fine powder used for tortillas, arepas, breads and batters. Coarser corn meal and grits, corn starch, and ready-made flour mixes have their own codes. ## How to tell it apart from neighbouring codes | Code | Choose it if… | | --- | --- | | **110220** (this page) | The product is flour milled from maize (corn) only. | | [110290](/hscode/11/110290) | The flour comes from another cereal (other than wheat, meslin or maize), such as rice, rye or barley flour. | Not sure this is your code? Use the [HS code finder](/hscode/classify). ## Common misclassifications - **Corn meal or grits declared as corn flour** → [110313](/hscode/11/110313). Coarser groats and meal of maize belong in heading 1103, not 1102. - **"Cornflour" in the British sense (corn starch) declared as 110220** → [110812](/hscode/11/110812). Maize starch is a starch under heading 1108, even when it is sold as "cornflour". - **Corn flour mixed with other ingredients (a ready mix) declared as 110220** → [190120](/hscode/19/190120). Mixes and doughs for bakery products belong in heading 1901. ## Requirements in key markets **United States** - FDA must receive Prior Notice before each food shipment arrives in the US. - The foreign facility that makes, packs or holds the food must be registered with FDA. **European Union** - EU maximum levels for mycotoxins (such as aflatoxins and fumonisins) in maize products apply under Regulation (EU) 2023/915. **United Kingdom** - Maize products sold in Great Britain must meet the GB maximum levels for contaminants, including mycotoxins. **Japan** - Food for sale in Japan needs an import notification to an MHLW quarantine station before customs clearance (Food Sanitation Act). [Check HS codes, tariffs and sanctions with the Compliance agent](/agents/compliance) ## Duty on key routes | Route | Tariff line | Duty | Basis | Data date | Note | | --- | --- | --- | --- | --- | --- | | Any WTO-member origin → United States | 110220 (HTS) / 11022000 | 0.3¢/kg | MFN (the standard rate for WTO members) | as of Jan 1, 2026 (HTS); data year 2025 (ITC) | Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin; 64 non-tariff measures listed for US imports of this line | | Any WTO-member origin → Japan | 110220000 | 21.3% | MFN, applied | data year 2025 | 9 non-tariff measures listed for Japan's imports of this line | | Into the European Union | – | No record in our tariff data yet | – | – | Check [TARIC](https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp) | | Into the United Kingdom | – | No record in our tariff data yet | – | – | Check the [UK Trade Tariff](https://www.trade-tariff.service.gov.uk/) | Suggestions from official data, not a customs ruling. ## Top importers 5 companies imported HS 110220 into the United States in the last 12 months, in our US customs records, ranked by shipments: | Company | Shipments of HS 110220, last 12 months | | --- | --- | | [KIM LINE INC](https://eximagent.ai/companies/kim-line-inc/904234790034) | 3 | | [SMARTMODE INTERNATIONAL LOGISTICS L](https://eximagent.ai/companies/smartmode-international-logistics-l/826400476243) | 2 | | [HISPANIC FOODS CORP.](https://eximagent.ai/companies/hispanic-foods-corp/453709461631) | 1 | | [INTERNATIONAL FORWARDING SLU](https://eximagent.ai/companies/international-forwarding-slu/17678465871) | 1 | | [SUCOS DO BRASIL PRODUCTOS LATINO GM](https://eximagent.ai/companies/sucos-do-brasil-productos-latino-gm/897720393440) | 1 | → [See all 5 importers of 110220](/companies/hs/110220) Across all our US customs records (2022-12-01 to 2026-07-28), 109 unique companies appear as importers of 110220. ## Key facts - The US MFN import duty on HS 110220 is 0.3¢/kg, a specific duty charged by weight (USITC HTS 2026, as of Jan 1, 2026); Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin. - Japan's applied MFN duty on line 110220000 is 21.3% (data year 2025). - 5 companies imported HS 110220 into the United States in the last 12 months, in our US customs records. - Corn starch, often sold as "cornflour" in the UK, is classified under 110812, not 110220. ## Decision tree **Is your product X or Y?** - Option A → **Is it for use Z?** Yes: [110220](/hscode/11/110220) (Check tariff table) · No: [110220](/hscode/11/110220) (Check tariff table) - Option B → **Is it for use Z?** Yes: [110220](/hscode/11/110220) (Check tariff table) · No: [110220](/hscode/11/110220) (Check tariff table) ## Frequently asked questions **What is HS code 110220?** HS code 110220 covers flour milled from maize (corn), used for tortillas, arepas, breads and batters. **What is the US import duty on HS 110220?** The standard (MFN) rate on HS 110220 is 0.3¢/kg as of Jan 1, 2026. Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin. **What is Japan's import duty on HS 110220?** Japan's applied MFN rate on maize flour, line 110220000 under HS 110220, is 21.3% (data year 2025). **Is corn starch HS 110220?** No. Corn starch, which is often called "cornflour" in the UK, goes in 110812, not HS 110220. **Is corn meal HS 110220?** No. Coarser corn meal and grits go in 110313; HS 110220 is for maize flour. ## Duty rates | Country | Rate | Programme | Effective from | | --- | --- | --- | --- | | US United States | 0.3¢/kg | MFN | 2026-01-01 | --- Source: https://eximagent.ai/hscode/11/110220 Last updated: 2026-10-12 Find importers, tariffs and sanctions for 110220 with EximAgent — https://eximagent.ai