Product classification
HS code for Cottonseed: 1207.29
Oil seeds, cotton seeds, other than seed, whether or not broken.
Classification of cottonseed under HS 1207.29
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.
- Covers
- Whole cottonseeds for industrial crushing
- Broken cottonseeds for oil extraction
- Cottonseeds used as high-protein animal feed
- Non-sowing grade cottonseeds
- 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. 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.
Top exporters and importers of HS 120729 (the code used for cottonseed), 2025
In 2025, the largest exporter of HS 120729 (the code used for cottonseed) 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 cottonseed.
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 cottonseed
Brazil classifies cottonseed 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 cottonseed
What is the HS code for Cottonseed?
The HS code for Cottonseed is 120729 (Oil seeds; cotton seeds, other than seed, whether or not broken). The HS code for cottonseed not intended for sowing is 1207.29. If the seeds are specifically for planting, the code is 1207.21.
How do I classify Cottonseed for customs?
Cottonseed 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.
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.
Which countries are the top exporters of cottonseed (HS 120729)?
In 2025, the top exporters of HS 120729 (the code used for cottonseed) 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 cottonseed (HS 120729)?
In 2025, the top importers of HS 120729 (the code used for cottonseed) 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 Cottonseed the same in all countries?
The base HS code 120729 for Cottonseed 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 cottonseed in Brazil?
In Brazil, cottonseed (HS 120729) is classified under NCM 1207.29.00.