HS Code for Sesame seeds

Sesame seeds are classified under HS code 1207.40. This code is situated within Chapter 12, which encompasses oil seeds and oleaginous fruits, miscellaneous grains, seeds, and fruit, as well as industrial or medicinal plants. Heading 1207 specifically covers "Other oil seeds and oleaginous fruits, whether or not broken," excluding those specified in headings 1201 through 1206 (such as soya beans, groundnuts, and sunflower seeds). Sesame seeds (Sesamum indicum) are primarily traded for oil extraction or for use in the food industry. The classification 1207.40 applies to the seeds in their raw, dried, or broken state. It also includes seeds that have been hulled (decorticated), as this physical process does not change the essential character of the seed as an oil seed. However, once the seeds are roasted or otherwise prepared for direct consumption as a snack, they typically move out of Chapter 12 and into Chapter 20.

Products Included

• Raw white, black, and brown sesame seeds
• Hulled or decorticated sesame seeds
• Broken sesame seeds not further processed
• Sesame seeds intended for oil expression
• Dried sesame seeds in bulk packaging

Common Misclassification

A frequent misclassification occurs with HS code 1209.99, which covers seeds for sowing. While sesame seeds are seeds, they are specifically named in 1207.40, and according to General Interpretative Rule 3(a), specific descriptions take precedence over general ones. Another common error is using HS code 2008.19 for roasted sesame seeds. If the seeds have been roasted or seasoned, they are considered "prepared" and must be classified under Chapter 20. Additionally, sesame seed flour or meal is classified under 1208.90.

FAQ

What is the HS code for sesame seeds?

The HS code for sesame seeds, whether or not broken or hulled, is 1207.40.

Are roasted sesame seeds included in this code?

No, roasted sesame seeds are generally classified under HS code 2008.19 as prepared nuts and seeds, as the roasting process exceeds the preservation methods allowed in Chapter 12.