Heading 1207

Other oil seeds and oleaginous fruits, whether or not broken

18 declarable lines

Heading 1207 covers oil seeds and oleaginous fruits not provided for in other headings of chapter 12, whether or not broken. It is split first by species or type, such as palm nuts, cotton seeds, castor, sesame, mustard, safflower and melon seeds, then by a residual Other group with breakouts for poppy seed, niger seed, hemp seed and a final other line. Most lines in this heading carry a free general (MFN) rate, with per-kilogram rates only on cotton seed, melon seed and poppy seed.

Products in this heading

Palm kernels for crushing
Cotton seed for planting
Sesame seed in bulk
Mustard seed
Safflower seed
Cantaloupe and watermelon seed
Poppy seed
Hemp seed for sowing

How to choose the right subheading

Identify the species or type of seed or fruit first, since most subheadings are species specific.
For cotton seed, decide whether it is seed for planting or other cotton seed.
For melon seeds, decide between cantaloupe, watermelon and other melon seed.
For hemp seed, decide whether it is for sowing, and if not, whether it is certified organic.
If no specific species line fits, use the residual Other group and choose certified organic or other.

Often confused with

Soybeans
Soybeans have their own heading in chapter 12.
Heading 1201
Peanuts in shell or shelled, unroasted
Ground-nuts are classified separately from other oil seeds.
Heading 1202
Rape or colza seed
Canola type seed is named in its own heading.
Heading 1205
Flour or meal of oil seeds
Milled products of oil seeds are not covered by 1207.
Heading 1208
Seeds of a kind used for sowing, of other species
Seed for planting is classified in 1209 unless the species is named in 1207.
Heading 1209

Frequently asked questions

What is the HTS code for sesame seeds?

Sesame seeds are classified under 1207.40.00.10 if certified organic and 1207.40.00.90 if other. Both lines carry a general (MFN) rate of Free.

What is the duty on cotton seed?

Cotton seed is dutiable under 1207.21.00.00 for seed and 1207.29.00.00 for other, both at a general (MFN) rate of 0.47 cents per kg.

How do I classify poppy seeds?

Poppy seeds fall under 1207.91.00.00 at a general (MFN) rate of 0.06 cents per kg. They are not part of the residual other lines in 1207.99.

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.