HS 120721 Cotton seeds
Quick Answer: Cotton seeds imported under HS 120721 enter the UK at 0.00%, the US at 0.47¢/kg (MFN) with preferential rates available, and the EU with specific rates not detailed here. This code specifically covers cotton seeds, which are the seeds of the cotton plant, typically used for planting or for the extraction of cottonseed oil. Importers should be aware of the varying duty rates and potential for preferential treatment in the US. CustomTariffs aggregates this data, highlighting the importance of verifying specific country regulations for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207210000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207210000 | 0.47¢/kg | Free (17 programs) | ["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 1207.21?
Imports of Cotton seeds 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?
What products does HS 120721 cover?
This subheading covers cotton seeds, specifically those intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, this classification falls under Heading 1207, which pertains to other oil seeds and oleaginous fruits, whether or not broken. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that HS 120721 is exclusively for cotton seeds used for propagation, distinguishing them from seeds used for oil extraction or other purposes.
What falls outside HS 120721?
The following products are excluded from HS 120721: cotton seeds intended for the extraction of cottonseed oil, which are typically classified under HS 120729 (other cotton seeds). Also excluded are any processed forms of cotton seeds, such as cottonseed meal or cake, which are classified in Chapter 23. Furthermore, any cotton lint or fiber, regardless of its stage of processing, is classified under Chapter 52. The key differentiator for 120721 is the intended use as seed for planting.
What are common classification mistakes for HS 120721?
A common error is misclassifying cottonseed oil or its by-products under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify seeds intended for oil extraction or processed cottonseed products as sowing seeds, leading to incorrect duty assessments and potential penalties.
How should importers classify products under HS 120721?
The correct procedure for classifying products under HS 120721 involves a thorough examination of the product's intended use and form. Importers and customs brokers must verify that the cotton seeds are specifically for sowing and propagation. This often requires documentation from the supplier, such as a certificate of origin or a declaration specifying the seed's intended use. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 120721?
A shipment of 1,000 kilograms of cotton seeds for sowing, declared at a customs value of $800 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 120721 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $800 USD = $0.00 USD. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 120721?
Several free trade agreements may reduce the applicable duty rate for HS 120721, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as India. To claim preference under USMCA, a self-certified origin statement is typically required; for GSP, a Form A (Certificate of Origin) is generally needed.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 120721 (Cotton seeds)?
The Most Favored Nation (MFN) duty rate for cotton seeds (HS 120721) is 0.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs), the duty could be Free (e.g., A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the relevant tariff schedule for the importing country to determine the applicable rate based on the origin of the goods.
How is the import duty for HS 120721 calculated, and can you provide an example?
The duty calculation for HS 120721 depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For example, if the MFN duty rate were 0.47¢/kg and you imported 10,000 kg of cotton seeds, the duty would be calculated as: 10,000 kg * $0.47/kg = $4,700.00. If the rate is ad valorem, such as 0.00%, the duty would be 0.00% of the declared customs value of the goods. Always verify the specific duty basis (ad valorem, specific, or a combination) in the importing country's tariff schedule.
What are the classification criteria for HS code 120721, and what distinguishes cotton seeds from other seeds?
HS code 120721 specifically covers 'Cotton seeds'. Classification is based on the botanical identity of the seed. Cotton seeds are the seeds of the cotton plant (genus Gossypium). They are distinct from seeds of other oilseeds or field crops. Importers must ensure that the goods declared under this code are indeed cotton seeds and not, for instance, cottonseed cake or meal (which would fall under different HS codes). Verification may require product specifications or certificates of origin.
What documentation is typically required for importing cotton seeds (HS 120721)?
Standard import documentation for HS 120721 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the intended use of the cotton seeds (e.g., for planting or for oil extraction), additional documents may be required. These could include a phytosanitary certificate to prevent the introduction of pests and diseases, a certificate of origin to claim preferential duty rates, and potentially a declaration of conformity with national standards. Always check with the customs authority of the destination country for specific requirements.
Which trade agreements commonly offer preferential duty rates for HS code 120721, and how can importers benefit?
Many trade agreements offer preferential duty rates, often resulting in Free (0.00%) entry for HS code 120721. Examples include agreements with countries or blocs such as Australia (AU), the Gulf Cooperation Council (GCC - often designated by OM, BH), South Korea (KR), and various Latin American countries (CL, CO, PA, PE). To benefit, importers must ensure the cotton seeds originate from a country that is a party to a preferential trade agreement with the importing country. A valid Certificate of Origin, compliant with the specific agreement's rules, is essential to substantiate the claim for preferential treatment at customs.