HS Code for Mustard seeds

Mustard seeds are classified under HS code 1207.50. Chapter 12 of the Harmonized System covers oil seeds and oleaginous fruits, miscellaneous grains, seeds, and fruit. Heading 1207 is reserved for other oil seeds and oleaginous fruits, whether or not broken, that are not specified in more specific headings like 1201 through 1206. Subheading 1207.50 is the specific designation for mustard seeds. This classification applies to the seeds in their raw, dried, or broken state, provided they have not been further processed into flour, meal, or prepared condiments. Mustard seeds are primarily classified here because of their high oil content and their use in oil extraction, although the code also covers seeds intended for sowing or for use in the food industry as a whole spice. The classification remains the same regardless of the variety of the mustard seed, such as Sinapis alba (white or yellow), Brassica juncea (brown), or Brassica nigra (black), as long as they remain in seed form.

Products Included

• Whole yellow mustard seeds
• Whole brown or black mustard seeds
• Broken mustard seeds (not ground into flour)
• Mustard seeds for sowing

Common Misclassification

Mustard seeds are most commonly misclassified under HS code 2103.30, which is the code for mustard flour and prepared mustard. The distinction lies in the degree of grinding; once the seed is pulverized into flour, it leaves Chapter 12. Another misclassification occurs with heading 1209, which covers seeds for sowing. However, because mustard seeds are specifically named in heading 1207, they remain in 1207.50 even if intended for planting, following the rule that specific named headings take precedence over general use headings.

FAQ

What is the HS code for mustard seeds?

The HS code for mustard seeds, whether whole or broken, is 1207.50.

Are mustard seeds for planting classified differently?

No, mustard seeds for sowing are still classified under 1207.50 because the heading specifically includes mustard seeds regardless of their end use.