HS 120740 Sesamum seeds

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What products does HS 120740 cover?

This subheading covers sesamum seeds, also known as sesame seeds, intended for sowing or for oil production. According to the World Customs Organization's Harmonized System Nomenclature, Chapter 12 covers oil seeds and oleaginous fruits; miscellaneous grains, seeds and oleaginous fruits; industrial and medicinal plants; straw and fodder. Subheading 1207.40 specifically identifies sesamum seeds, which are the small, oily seeds of the Sesamum indicum plant, commonly used in culinary applications and for extracting sesame oil. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope.

What falls outside HS 120740?

The following products are excluded from HS 120740: processed sesame products such as sesame oil (typically classified under Chapter 15), sesame flour or meal (often classified under Chapter 23), or roasted sesame seeds intended for direct human consumption as a snack (which may fall under Chapter 20 or 21 depending on further preparation). Seeds of other oil-bearing plants, even if visually similar, are classified under different subheadings within Heading 1207 or other headings in Chapter 12, such as mustard seeds (1207.99) or poppy seeds (1207.99).

What are common classification mistakes for HS 120740?

A common error is misclassifying sesame seeds that have undergone significant processing beyond simple cleaning or drying. For instance, if sesame seeds are hulled or toasted to a degree that alters their fundamental character or prepares them for immediate consumption as a food item, they may no longer fall under 120740. General Rule of Interpretation (GRI) 3(b) for mixtures or GRI 6 for specific national subdivisions might also be relevant if the product is a blend or a more specific national classification exists.

How should importers classify products under HS 120740?

The correct procedure for classifying sesamum seeds under HS 120740 involves verifying that the product is indeed sesamum seeds (Sesamum indicum) and that it is imported in its raw or cleaned state, suitable for sowing or oil extraction. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Chapter 12. Confirmation of the seed's intended use and any processing it has undergone is crucial for accurate classification.

How is the duty calculated for products under HS 120740?

A shipment of 1,000 kilograms of raw sesamum seeds, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1207.40.0000.

Which trade agreements reduce duties for HS 120740?

Several free trade agreements may reduce the applicable duty rate for HS 120740, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for originating goods. Countries that benefit from preferential rates under the USMCA include Mexico and Canada. For imports into the European Union, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially leading to a 0% duty rate, requiring a EUR.1 movement certificate or a GSP Form A. The specific documentation required depends on the origin country and the trade agreement in force.

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