18
18
Notes.
1.- Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum
seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to
products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2.- Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have
been partially defatted or defatted and wholly or partially refatted with their original oils. It does not,
however, apply to residues of headings 23.04 to 23.06.
3.- For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental
flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of
the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.
Heading 12.09 does not, however, apply to the following even if for sowing :
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 12.01 to 12.07 or 12.11.
4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop,
liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
5.- For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilisers of heading 31.01 or 31.05.
Subheading Note.
1.- For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means
rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight
and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
_________________
Heading H.S.
Code
12.01 Soya beans, whether or not broken.
1201.10 - Seed
1201.90 - Other
12.07 Other oil seeds and oleaginous fruits, whether or not broken.
1207.10 - Palm nuts and kernels
- Cotton seeds :
1207.21 -- Seed
1207.29 -- Other
1207.30 - Castor oil seeds
1207.40 - Sesamum seeds
1207.50 - Mustard seeds
1207.60 - Safflower (Carthamus tinctorius) seeds
1207.70 - Melon seeds
- Other :
1207.91 -- Poppy seeds
1207.99 -- Other
12.08 Flours and meals of oil seeds or oleaginous fruits, other than
those of mustard.
1208.10 - Of soya beans
1208.90 - Other
Heading H.S.
Code
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.10 - Sugar beet seeds
- Seeds of forage plants :
1209.21 -- Lucerne (alfalfa) seeds
1209.22 -- Clover (Trifolium spp.) seeds
1209.23 -- Fescue seeds
1209.24 -- Kentucky blue grass (Poa pratensis L.) seeds
1209.25 -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
1209.29 -- Other
1209.30 - Seeds of herbaceous plants cultivated principally for their flowers
- Other :
1209.91 -- Vegetable seeds
1209.99 -- Other
12.11 Plants and parts of plants (including seeds and fruits), of a kind
used primarily in perfumery, in pharmacy or for insecticidal,
fungicidal or similar purposes, fresh, chilled, frozen or dried,
whether or not cut, crushed or powdered.
1211.20 - Ginseng roots
1211.30 - Coca leaf
1211.40 - Poppy straw
1211.50 - Ephedra
1211.60 - Bark of African cherry (Prunus africana)
1211.90 - Other
Heading H.S.
Code
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar
cane, fresh, chilled, frozen or dried, whether or not ground; fruit
stones and kernels and other vegetable products (including
unroasted chicory roots of the variety Cichorium intybus sativum)
of a kind used primarily for human consumption, not elsewhere
specified or included.
- Seaweeds and other algae :
1212.21 -- Fit for human consumption
1212.29 -- Other
- Other :
1212.91 -- Sugar beet
1212.92 -- Locust beans (carob)
1212.93 -- Sugar cane
1212.94 -- Chicory roots
1212.99 -- Other
12.13 1213.00 Cereal straw and husks, unprepared, whether or not chopped,
ground, pressed or in the form of pellets.