WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
12.07 Other oil seeds and oleaginous fruits, whether or not broken (+). 1207.10 - Palm nuts and kernels - Cotton seeds : 1207.21 - - Seed 1207.29 - - Other 1207.30 - Castor oil seeds 1207.40 - Sesamum seeds - Mustard seeds 1207.60 - Safllower (Carthamus tinctorius) seeds 1207.50 1207.70 - Melon seeds - Other : - - Poppy seeds 1207.99 - - Other 1207.91 This heading covers seeds and fruits of a kind used for the extraction of edible or industrial oils and fats, other than those specified in headings 12.01 to 12.06 (see also General Explanatory Note). The heading covers, inter aha : Babassu kernels Beech nuts Candlenuts Carapa nuts (e.g., touloucouna nuts) Castor oil seeds Chaulmoogra seeds Cotton seeds Croton seeds Evening primrose seeds of the s ecies Oenothem biennis and Oenot era lamarckiana Grape pips Hemp seeds Illipe seeds Kapok seeds R Mowra seeds Mustard seeds Niger seeds Oiticica seeds Palm nuts and kernels Perilla seeds Physic (pulza) nuts Po y seeds Sa ower seeds Sesamurn seeds Shea nuts m i t e nuts) Stillingia seeds Tea seeds Tung nuts (or oleococca seeds) F!
Notes. 1.- Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2.- Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.- For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”. Heading 12.09 does not, however, apply to the following even if for sowing : (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings 12.01 to 12.07 or 12.11. 4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, however, apply to : (a) Medicaments of Chapter 30; (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or (c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. 5.- For the purposes of heading 12.12, the term “seaweeds and other algae” does not include : (a) Dead single-cell micro-organisms of heading 21.02; (b) Cultures of micro-organisms of heading 30.02; or (c) Fertilisers of heading 31.01 or 31.05. Subheading Note. 1.- For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.