Heading 1204

Flaxseed (linseed), whether or not broken

5 declarable lines

Heading 1204 covers flaxseed, also called linseed, in whole or broken form. The heading is not split by whether the seed is broken. It is split by declared use, sowing versus oil stock versus other uses, and within oil stock and other uses by whether the seed is certified organic.

Products in this heading

Flaxseed sold as planting seed for a farm crop
Bulk linseed delivered to a crushing plant for oil extraction
Certified organic flaxseed for crushing
Certified organic flaxseed sold in bags for food use
Conventional brown flaxseed packed for retail food sale
Linseed sold as birdseed or animal feed ingredient
Cleaned and bagged flaxseed for baking

How to choose the right subheading

Declared use: for sowing, for use as oil stock, or other
Organic status: certified organic versus not certified organic
Whether the seed is whole or broken, which does not create a separate subheading in this heading
Whether the product is whole seed rather than flour or meal, since flour and meal go to heading 1208

Often confused with

Canola or rapeseed
Rape or colza seeds fall in heading 1205, not 1204.
Heading 1205
Sunflower seed
Sunflower seeds are classified in heading 1206.
Heading 1206
Soybeans
Soybeans have their own heading, 1201.
Heading 1201
Ground flaxseed meal or flax flour
Flours and meals of oil seeds go to heading 1208, not 1204.
Heading 1208
Peanuts in shell
Peanuts are classified in heading 1202.
Heading 1202

Frequently asked questions

What is the HTS code for flaxseed?

Flaxseed for uses other than sowing or oil stock is classified under 1204.00.00.75 when not certified organic, at a general (MFN) rate of 0.39¢/kg. Certified organic seed in that same use falls under 1204.00.00.55 at the same general (MFN) rate of 0.39¢/kg.

What is the duty on flaxseed for sowing?

Flaxseed for sowing is classified under 1204.00.00.10 and carries a general (MFN) rate of 0.39¢/kg. The rate applies per kilogram, so duty is calculated on the weight of the shipment.

How do I classify flaxseed sold to a crushing plant for oil?

Flaxseed declared for use as oil stock is classified under 1204.00.00.35 at a general (MFN) rate of 0.39¢/kg. If that oil stock is certified organic, use 1204.00.00.25, also at a general (MFN) rate of 0.39¢/kg.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.