Product classification
HS code for Cotton seeds: 1207.29
Oil seeds, cotton seeds, other than seed, whether or not broken.
Classification of cotton seeds under HS 1207.29
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.
- Covers
- 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
- Also under 1207.29
- Cargill Cottonseed
- Archer Daniels Midland (ADM) Cottonseed
- Bunge Cottonseed
- Louis Dreyfus Company Cottonseed
- various regional cotton gins supplying processors.
Codes often confused with 1207.29
Common mistake. 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.
Top exporters and importers of HS 120729 (the code used for cotton seeds), 2025
In 2025, the largest exporter of HS 120729 (the code used for cotton seeds) in UN Comtrade data was Australia, with 46% of world exports; the largest importer in UN Comtrade data was China, with 35% 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 120729, not only cotton seeds.
Top exporters 2025 · share of world exports
- 1 Australia $161M 46% of world exports
- 2 United States $79M 22% of world exports
- 3 Greece $72M 20% of world exports
World total: $351M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $137M 35% of world imports
- 2 Saudi Arabia $49M 12% of world imports
- 3 South Korea $43M 11% of world imports
World total: $396M 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 that did not report are estimated from what other countries recorded trading with them. 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 seeds
Brazil classifies cotton seeds under NCM 1207.29.00: HS 1207.29 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 seeds
What is the HS code for Cotton seeds?
The HS code for Cotton seeds is 120729 (Oil seeds; cotton seeds, other than seed, whether or not broken). The HS code for cotton seeds not intended for sowing is 1207.29.
How do I classify Cotton seeds for customs?
Cotton seeds is classified under HS code 120729 — Oil seeds; cotton seeds, other than seed, whether or not broken. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of cotton seeds (HS 120729)?
In 2025, the top exporters of HS 120729 (the code used for cotton seeds) in UN Comtrade data were Australia ($161M, 46% of world exports), the United States ($79M) and Greece ($72M). World exports came to about $351M, 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 seeds (HS 120729)?
In 2025, the top importers of HS 120729 (the code used for cotton seeds) in UN Comtrade data were China ($137M, 35% of world imports), Saudi Arabia ($49M) and South Korea ($43M). World imports came to about $396M, 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 seeds the same in all countries?
The base HS code 120729 for Cotton 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 seeds in Brazil?
In Brazil, cotton seeds (HS 120729) is classified under NCM 1207.29.00.