Product classification
HS code for Cotton seeds (planting): 1207.21
Oil seeds, cotton seeds, seed, whether or not broken.
Classification of cotton seeds (planting) under HS 1207.21
HS code 1207.21 is the specific international designation for cotton seeds intended for sowing. This classification is found within Chapter 12 of the Harmonized System, which covers oil seeds and oleaginous fruits. The distinction between 1207.21 (for sowing) and 1207.29 (other) is a fundamental division based on the intended end-use and the biological viability of the product. According to the Explanatory Notes to the Harmonized System, the term "seed" in this context refers only to seeds of a kind used for sowing. These products are often distinguished by their high degree of purity, specific moisture levels optimized for germination, and the fact that they are frequently treated with chemical agents such as fungicides, insecticides, or bird repellents to protect the seed during the germination phase. They may also be coated with a layer of nutrients or pigments for identification. To be correctly classified under 1207.21, the seeds must typically be accompanied by documentation, such as a phytosanitary certificate or a seed quality certificate, proving their suitability for agricultural planting. This code is used by customs authorities to monitor the movement of genetic material and to enforce agricultural regulations. If the seeds are intended for any other purpose, such as oil extraction or animal consumption, they must be classified under 1207.29, even if they are technically capable of germinating. The classification remains 1207.21 regardless of whether the seeds are whole or broken, although broken seeds are rarely used for sowing.
- Covers
- Certified cotton seeds for planting
- Hybrid cotton seeds for sowing
- Chemically treated cotton seeds for agricultural use
- Genetically modified (GMO) 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. The most common misclassification is 1207.29, which covers cotton seeds used for oil extraction or animal feed. Importers must provide proof of intent to sow to justify 1207.21. Additionally, seeds that have been processed for food consumption would fall under Chapter 20 or 21, though this is rare for cotton seeds.
Top exporters and importers of HS 120721 (the code used for cotton seeds (planting)), 2025
In 2025, the largest exporter of HS 120721 (the code used for cotton seeds (planting)) 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 seeds (planting).
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 seeds (planting)
Brazil classifies cotton seeds (planting) 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 seeds (planting)
What is the HS code for Cotton seeds (planting)?
The HS code for Cotton seeds (planting) is 120721 (Oil seeds; cotton seeds, seed, whether or not broken). The HS code for cotton seeds intended for sowing is 1207.21.
How do I classify Cotton seeds (planting) for customs?
Cotton seeds (planting) is classified under HS code 120721 — Oil seeds; cotton seeds, seed, whether or not broken. This is a 6-digit subheading level code.
Are treated seeds classified differently?
No, seeds treated with fungicides or pigments for planting remain under 1207.21 as long as they are intended for sowing.
Which countries are the top exporters of cotton seeds (planting) (HS 120721)?
In 2025, the top exporters of HS 120721 (the code used for cotton seeds (planting)) 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 seeds (planting) (HS 120721)?
In 2025, the top importers of HS 120721 (the code used for cotton seeds (planting)) 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 seeds (planting) the same in all countries?
The base HS code 120721 for Cotton seeds (planting) 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 (planting) in Brazil?
In Brazil, cotton seeds (planting) (HS 120721) is classified under NCM 1207.21.00.