HS Code for Palm kernels

Palm kernels are classified under HS code 1207.10. This code is found in Chapter 12, which covers oil seeds and oleaginous fruits. Heading 1207 is used for various oil seeds and fruits that are not specifically named in other headings of the chapter. Subheading 1207.10 is the dedicated code for palm nuts and kernels. These are the seeds of the oil palm tree, typically the Elaeis guineensis species. The classification applies to the kernels in their raw or dried state, whether they are whole or broken. The primary factor for classification under 1207.10 is that the kernels are intended for oil extraction and have not yet undergone the extraction process. Once the kernels are processed to remove the oil, the resulting products are classified elsewhere. This code is distinct from those used for edible nuts or seeds used primarily for sowing, although palm kernels are almost exclusively used for industrial oil production.

Products Included

• Whole palm kernels
• Broken palm kernels
• Dried palm nuts
• Palm kernels for crushing

Common Misclassification

Palm kernels are sometimes misclassified under 0801.11 (coconuts) due to the term "nut," or under 1209 if they are intended for sowing. Another common error is confusing them with the residue left after oil extraction, which belongs in 2306.60. Importers must also distinguish them from palm fruit (the fleshy part), which is classified under 1207.10 as well, as the heading covers both the nuts and the kernels.

FAQ

What is the HS code for Palm kernels?

The HS code for palm nuts and kernels, whether or not broken, is 1207.10.

Are palm kernels classified differently if they are broken?

No, HS code 1207.10 covers palm kernels whether they are whole or broken, provided they have not been processed for oil extraction.