HS Code for Cotton seeds

The classification of cotton seeds under HS code 1207.29 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and GRI 6. Chapter 12 encompasses oil seeds and oleaginous fruits, which are primarily used for the extraction of vegetable oils or for industrial purposes. Heading 1207 is a residual category for "Other oil seeds," and cotton seeds are specifically identified under the 1207.2x series. Subheading 1207.29 is designated for cotton seeds "other than seed," meaning they are not intended for sowing or planting. These seeds are typically a byproduct of the cotton ginning process, where the fibers (lint) are removed from the seed. The seeds classified here are destined for crushing to produce cottonseed oil, which is utilized in food production and industrial applications, or for the production of cottonseed meal, a high-protein animal feed supplement. It is important to distinguish these raw or broken seeds from the residues left after oil extraction; the latter are classified under heading 2306. Furthermore, if the seeds have been processed into a flour or meal that is not defatted, they may fall under heading 1208. The classification 1207.29 applies to whole seeds, cracked seeds, or seeds that have undergone basic cleaning to remove debris, provided they have not been heat-treated in a way that changes their character as a raw oil seed. Importers must ensure that the seeds are not viable for planting to maintain this classification, as viable seeds for sowing are strictly relegated to 1207.21.

Products Included

• Whole cotton seeds for oil extraction
• Crushed cotton seeds for animal feed
• Cotton seeds for industrial chemical processing
• Broken cotton seeds not intended for sowing

Common Misclassification

Cotton seeds are frequently confused with HS code 1207.21, which is reserved exclusively for seeds intended for sowing. Another common error is using 2306.10, which covers the oil-cake and other solid residues resulting from the extraction of cottonseed oil. If the seed has been processed into a non-defatted flour, 1208.90 may be applicable instead.

FAQ

What is the HS code for Cotton seeds?

The HS code for cotton seeds not intended for sowing is 1207.29.

What distinguishes 1207.29 from 1207.21?

The primary distinction is the intended use; 1207.21 is for seeds meant for planting (sowing), while 1207.29 is for industrial or feed use.