Product classification
HS code for Cotton planting seeds: 1207.21
Oil seeds, cotton seeds, seed, whether or not broken.
Classification of cotton planting seeds under HS 1207.21
Cotton planting seeds are classified under HS code 1207.21, which specifically identifies cotton seeds intended for sowing. This classification is situated within Chapter 12 of the Harmonized System, which encompasses oil seeds and oleaginous fruits, miscellaneous grains, seeds, and fruit. The primary determinant for this classification is the intended use of the seed for propagation rather than for oil extraction or animal feed. To be classified under this subheading, the seeds must typically meet specific agricultural standards for purity and germination, often requiring certification by national or international seed authorities. The classification remains consistent regardless of whether the seeds have been treated with fungicides, pesticides, or other protective coatings, provided that such treatments do not alter the seed's primary character as a planting medium. Under the General Rules of Interpretation (GRI), specifically GRI 1 and 6, the product is directed to this code because it is the most specific description for cotton seeds intended for sowing. The distinction between seeds for sowing and 'other' cotton seeds is critical for regulatory compliance, as planting seeds are often subject to different phytosanitary requirements and import duties compared to industrial-grade oil seeds.
- Covers
- Certified cotton seeds for agricultural sowing
- Hybrid cotton seeds for planting
- Genetically modified (GMO) cotton seeds for propagation
- Upland cotton seeds for sowing
- Pima cotton seeds for sowing
- Also under 1207.21
- Bayer CropScience (DeltaPine)
- Syngenta Cotton Seeds
- BASF FiberMax Cotton Seeds
- Dow AgroSciences PhytoGen Cotton Seeds
- Nuziveedu Seeds Cotton
Codes often confused with 1207.21
Common mistake. Cotton planting seeds are frequently confused with HS code 1207.29, which covers 'other' cotton seeds, typically those used for oil extraction or animal feed. The distinction rests entirely on the intended use and certification. Another common error involves HS code 5201.00, which covers cotton that has not been carded or combed. While raw cotton contains seeds, once the seeds are separated during the ginning process and intended for planting, they must be classified in Chapter 12. Additionally, seeds intended for human consumption or medicinal use might occasionally be misdirected to Chapter 12 subheadings that do not specify 'for sowing.'
Top exporters and importers of HS 120721 (the code used for cotton planting seeds), 2025
In 2025, the largest exporter of HS 120721 (the code used for cotton planting seeds) in UN Comtrade data was China, with 53% of world exports; the largest importer in UN Comtrade data was Uzbekistan, with about 47% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 120721, not only cotton planting seeds.
Top exporters 2025 · share of world exports
- 1 China $43M 53% of world exports
- 2 Türkiye $15M 19% of world exports
- 3 Israel $3.7M 4.7% of world exports
World total: $80M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Uzbekistan* ~$37M 47% of world imports · partner records ↗
- 2 Azerbaijan $9.9M 13% of world imports
- 3 Kazakhstan $6.9M 8.9% of world imports
World total: $78M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cotton planting seeds
Brazil classifies cotton planting seeds under NCM 1207.21.00: HS 1207.21 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about cotton planting seeds
What is the HS code for Cotton planting seeds?
The HS code for Cotton planting seeds is 120721 (Oil seeds; cotton seeds, seed, whether or not broken). The specific HS code for cotton seeds intended for sowing is 1207.21.
How do I classify Cotton planting seeds for customs?
Cotton planting seeds is classified under HS code 120721 — Oil seeds; cotton seeds, seed, whether or not broken. This is a 6-digit subheading level code.
Do treated cotton seeds change their HS code?
No, cotton seeds treated with chemical protectants like fungicides still fall under 1207.21, as long as they are intended for planting and retain their essential character as seeds.
Which countries are the top exporters of cotton planting seeds (HS 120721)?
In 2025, the top exporters of HS 120721 (the code used for cotton planting seeds) in UN Comtrade data were China ($43M, 53% of world exports), Türkiye ($15M) and Israel ($3.7M). World exports came to about $80M, 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.
Which countries are the top importers of cotton planting seeds (HS 120721)?
In 2025, the top importers of HS 120721 (the code used for cotton planting seeds) in UN Comtrade data were Uzbekistan (about $37M, 47% of world imports), Azerbaijan ($9.9M) and Kazakhstan ($6.9M). World imports came to about $78M, 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.
Is the HS code for Cotton planting seeds the same in all countries?
The base HS code 120721 for Cotton planting seeds is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cotton planting seeds in Brazil?
In Brazil, cotton planting seeds (HS 120721) is classified under NCM 1207.21.00.