HS 120590 Other

Quick Answer: Rapeseed, colza, or mustard seeds, not elsewhere specified, imported under HS 120590 enters the UK at 0.00%, the US at rates including 0.58¢/kg and Free for certain trade agreements, and the EU with varying rates. This classification covers seeds of the *Brassica* genus, including rapeseed (canola), colza, and mustard seeds, when they do not fit into more specific subheadings of heading 1205. Importers should be aware that specific trade agreements can significantly impact duty liabilities in the US. CustomTariffs aggregates this data, highlighting the importance of verifying the applicable rate based on the origin and destination.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1205900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1205900000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1205900010 — — ["kg"]
1205900090 — — ["kg"]
12059000 0.58¢/kg Free (17 programs) —
1205900020 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 1205.90?

Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

```html

What products does HS 120590 cover?

This subheading covers "Other" oilseeds and oleaginous fruits, whole or broken, not elsewhere specified or included within heading 1205. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for oilseeds and fruits that do not fit the specific descriptions of rape, colza, or mustard seeds under HS 1205. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this residual category captures items like niger seeds or other less common oil-bearing seeds when they are whole or broken, and intended for oil extraction or other specified uses, provided they are not classified under more specific headings.

What falls outside HS 120590?

The following products are excluded from HS 120590: oilseeds and oleaginous fruits that are specifically listed under other headings, such as soybeans (HS 1201), groundnuts (HS 1202), sunflower seeds (HS 1206), or cotton seeds (HS 1204). Additionally, products that have undergone significant processing beyond being merely whole or broken, such as roasted seeds or seeds intended for direct human consumption as snacks, would typically be classified elsewhere. For example, roasted niger seeds intended as bird feed would likely fall under a different heading based on their end-use or further processing.

What are common classification mistakes for HS 120590?

A common error is misclassifying oilseeds that have specific subheadings under heading 1205 or other headings within Chapter 12. For example, classifying rape, colza, or mustard seeds (HS 120510) under this "Other" subheading is incorrect. Furthermore, confusion can arise if the oilseeds have undergone any significant processing beyond being whole or broken, which might necessitate classification under Chapter 15 (Animal or Vegetable Fats and Oils) or other chapters, contrary to General Rule of Interpretation (GRI) 1, which emphasizes classification based on the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 120590?

The correct procedure for classifying products under HS 120590 involves a thorough examination of the product's nature and its intended use, referencing the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Importers must first determine if the oilseed or oleaginous fruit is specifically provided for in a more precise subheading within heading 1205 or elsewhere in Chapter 12. If it is not specifically enumerated and meets the general description of whole or broken oilseeds and oleaginous fruits not elsewhere specified, then classification under 120590 is appropriate.

How is the duty calculated for products under HS 120590?

A shipment of 10,000 kilograms of niger seeds, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 0.10 = $1,500.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 120590.00.00. It is crucial to verify the specific duty rate applicable at the time of import, as these can change.

Which trade agreements reduce duties for HS 120590?

Several free trade agreements may reduce the applicable duty rate for HS 120590, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The African Growth and Opportunity Act (AGOA) also offers duty-free access for eligible products from designated African countries. To claim these preferences, a self-certified origin statement or a specific certificate of origin, as stipulated by the respective agreement and the importing country's regulations (e.g., the USMCA Appendix to Chapter 5), is typically required.

```

Which HS Codes Are Related?

HS 190590 HS 100590 HS 120890 HS 920590 HS 050590 HS 220590

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 120590, and how do preferential rates apply?

HS code 120590 covers 'Other' oil seeds and oleaginous fruits, whether or not broken. The Most Favored Nation (MFN) duty rate in the U.S. is typically 0.58¢/kg. However, many preferential trade agreements offer reduced or free entry. For example, under agreements with Australia (AU), Canada (CA), Chile (CL), and Singapore (SG), the duty rate can be Free. Importers should always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) or relevant trade agreement text for the most current and specific rates applicable to their country of origin.

What specific criteria determine if an oil seed or oleaginous fruit falls under the 'Other' category (120590)?

HS code 120590 is a residual category. It applies to oil seeds and oleaginous fruits that are not specifically listed under other headings within Chapter 12 of the Harmonized System, such as rapeseed, colza, or mustard seeds (HS 1205.10). Examples of products that might fall under 120590 include certain types of castor beans, niger seeds, or other less common oil-bearing fruits and seeds, provided they meet the definition of 'oil seeds and oleaginous fruits' and are not classified elsewhere. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the scope of this category.

What documentation is typically required when importing goods classified under HS 120590?

Standard import documentation for HS code 120590 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and nature of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, and potentially phytosanitary certificates to ensure compliance with agricultural and plant health regulations in the importing country. Always verify specific requirements with U.S. Customs and Border Protection (CBP) or your customs broker.

How is the duty calculated for HS 120590, using a specific example?

The duty for HS code 120590 is often calculated on a per-kilogram basis, in addition to or instead of an ad valorem rate. For instance, if the MFN rate is 0.58¢/kg and an importer brings in 10,000 kg of a product classified under 120590, the calculation would be: 10,000 kg × 0.58¢/kg = 5,800¢. This amount is then converted to U.S. dollars, resulting in a duty of $58.00. If there were also an ad valorem component, that would be calculated separately based on the declared value of the goods.

Which major trade agreements significantly impact the duty rates for HS 120590 imports into the United States?

Several trade agreements offer preferential duty treatment for goods classified under HS 120590 entering the U.S. Key agreements include the United States-Australia Free Trade Agreement (AU), the United States-Chile Free Trade Agreement (CL), and the United States-Singapore Free Trade Agreement (SG), all of which often provide Free entry. Other agreements, such as those with South Korea (KR) and various Central/South American countries (e.g., CO, PE, PA), may also offer reduced rates. Importers must ensure they have the correct documentation (like a Certificate of Origin) to substantiate their claim for preferential treatment under these agreements, as outlined by U.S. Customs and Border Protection (CBP).