HS Code 12.04 – Oil seeds; linseed, whether or not broken

HS code 1204 is a 4-digit heading in the Harmonized System that covers: Oil seeds; linseed, whether or not broken. Heading 1204 is dedicated to "Linseed, whether or not broken" within the Harmonized System. Linseed, commonly known as flaxseed, is an oilseed derived from the flax plant (Linum usitatissimum). This classification covers linseed in its raw, unprocessed state, whether whole or mechanically broken. It explicitly excludes roasted, prepared, or otherwise further processed linseed, which would typically fall under Chapter 20 (prepared vegetables, fruits, nuts) or Chapter 23 (residues and waste from food industries). The scope encompasses both brown and golden linseed varieties, primarily intended for oil extraction, but also for direct human consumption (as a health food) or for industrial applications. Key sub-categories might differentiate by color or intended use (e.g., oilseed flax vs. fiber flax seeds), although the heading itself does not formally subdivide. Accurate classification under 1204 is paramount for trade compliance, affecting import duties, export subsidies, and phytosanitary regulations. Linseed is subject to specific quality and safety standards, particularly concerning mycotoxins and pesticide residues, especially when intended for food use. Historically, flax has been cultivated for millennia for both its fiber and its seeds, making linseed a significant agricultural commodity with applications ranging from edible oils and nutritional supplements to industrial oils (linseed oil for paints) and animal feed. This heading is a core component of Chapter 12, which focuses on unprocessed oil seeds and oleaginous fruits, emphasizing its raw agricultural nature prior to significant transformation.

Whole brown flaxseed, whole golden flaxseed, ground flaxseed (not roasted), crushed linseed, broken flaxseed kernels, raw linseed for oil extraction, food-grade flaxseed, industrial-grade linseed, unprocessed flaxseed, organic flaxseed, conventional flaxseed, bulk linseed, export-grade flaxseed, import-grade linseed, unhulled flaxseed, linseed for animal feed, raw flaxseed meal (not defatted), cleaned flaxseed, unroasted flaxseed, natural flaxseed, raw flaxseed for baking, dried flaxseed, agricultural linseed, premium flaxseed.

A common misclassification for linseed occurs when traders confuse it with linseed oil (1515), which is the extracted oil and not the seed itself. Similarly, flax fibers (5301, 5302) are derived from the same plant but are textile materials, not the seeds. Another mistake is classifying roasted or otherwise prepared flaxseed (e.g., roasted flaxseed snacks) under 1204; these products typically fall under Chapter 20 (e.g., 2008) due to their further processing. The key distinction for 1204 is that the linseed must be in its raw, unprocessed form, whether whole or simply broken, intended primarily for oil extraction or direct raw consumption.

In 2025, the top exporters of HS code 1204 in UN Comtrade data were Russia (about $508M, 31% of world exports), Kazakhstan ($428M) and Canada ($167M). World exports came to about $1.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 1204 in UN Comtrade data were China ($557M, 37% of world imports), Belgium ($260M) and Germany ($114M). World imports came to about $1.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 1204 is a 4-digit heading under Chapter 12 of the Harmonized System. The first 2 digits (12) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.