CHAPTER 10 · LEGAL NOTES
Chapter 10
The 39 legal notes below govern classification under Chapter 10. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 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) This 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 1006. 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 1008.
Note 2
Chapter Note 2: Heading 1005 does not cover sweet corn (chapter 7).
Additional U.S. notes
Note 1
Additional U.S. Note 1: In subheading 1005.10, the expression "seed" covers only seed corn or maize which is certified by a responsible officer or agency of a foreign government in accordance with the rules and regulations of that government to have been grown and approved especially for use as seed, in containers marked with the foreign government's official certified seed corn tags.
Statistical notes
Note 0
Statistical Note 0: 65¢/kg2/ Other: 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 1001 Wheat and meslin: Other:
Note 0
Statistical Note 0: 25¢/kg1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 1006 Rice:
Note 1
Statistical Note 1: For a list of approved standards for "Certified organic", see General Statistical Note 6. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 1001 Wheat and meslin: Durum wheat:
Note 1
Statistical Note 1: 4¢/kg1/ Other: Long grain:
Note 2
Statistical Note 2: 1¢/kg1/ Long grain: Semi-milled or wholly milled rice, whether or not polished or glazed:
Subheading notes
Note 1
Subheading Note 1: The term " durum wheat" means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
footnote
See 9903.88.03.
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Classify under Chapter 10 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.