HS Code for Cottonseed

Cottonseed is classified under HS code 1207.29 because it falls within Chapter 12, which encompasses oil seeds and oleaginous fruits. Specifically, heading 1207 covers "Other oil seeds and oleaginous fruits, whether or not broken." Within this heading, the code is further subdivided based on the intended use of the seed. While 1207.21 is reserved for seeds specifically intended for sowing—which often require phytosanitary certification and specific packaging—1207.29 covers all other cottonseeds. This includes seeds destined for industrial oil extraction, animal feed, or further processing. The classification is determined by General Interpretative Rule (GRI) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since these seeds are not for sowing and are in their raw or broken state without further processing into oil or meal, they remain in Chapter 12. Furthermore, the Explanatory Notes to the Harmonized System clarify that heading 1207 includes seeds of the cotton plant (genus Gossypium) when they are not intended for sowing. The distinction between 1207.21 and 1207.29 is paramount for customs authorities to monitor agricultural imports and ensure that seeds meant for planting meet different regulatory standards than those meant for crushing. The physical state of the seed—whether whole or broken—does not change this classification, provided it has not been heat-treated or processed in a way that changes its character as an oil seed.

Products Included

• Whole cottonseeds for industrial crushing
• Broken cottonseeds for oil extraction
• Cottonseeds used as high-protein animal feed
• Non-sowing grade cottonseeds

Common Misclassification

Cottonseed is frequently confused with HS code 1207.21, which is strictly for seeds intended for sowing. The distinction is often based on the packaging and the presence of chemical treatments like fungicides. Another common error is misclassifying them under 1208.90, which covers flours and meals of oil seeds. However, 1208.90 is only appropriate if the seeds have been ground into a fine powder. If the seeds are merely broken or whole, 1207.29 is the correct code. Additionally, some importers mistakenly look at Chapter 23, but that chapter is reserved for residues left after oil extraction, not the seeds themselves.

FAQ

What is the HS code for cottonseed?

The HS code for cottonseed not intended for sowing is 1207.29. If the seeds are specifically for planting, the code is 1207.21.

Does the moisture content affect the HS code?

Generally, no; as long as the seeds remain in their natural state or are simply broken, the moisture content does not shift the classification to another heading, though it may affect the weight for duty calculations.