HS 120760 Safflower (Carthamus tinctorius) seeds
Quick Answer: Safflower seeds imported under HS 120760 enter the UK at 0.00% ad valorem, the US duty-free, and the EU with no specific sample rates provided. This Harmonized System code specifically covers seeds of the safflower plant (Carthamus tinctorius), commonly used for oil extraction or as birdseed. Importers should note that while duty rates appear favorable across these major markets, other import requirements, such as phytosanitary certificates, may apply depending on the country of destination. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207600000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207600000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 120760 cover?
This subheading covers safflower (Carthamus tinctorius) seeds, specifically those intended for sowing or for the extraction of oil. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1207 encompasses various oil seeds and oleaginous fruits, and this specific subheading isolates safflower seeds. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this classification applies to the unprocessed seeds of the Carthamus tinctorius plant.
What falls outside HS 120760?
The following products are excluded from HS 120760: safflower oil itself, which is classified under HS 1512.19; safflower meal or cake, a byproduct of oil extraction, typically found in HS 2306.90; and safflower seeds that have been processed for human consumption or as animal feed, which may fall under different headings depending on the specific processing. Unprocessed seeds of other oil-bearing plants, such as sunflower seeds (HS 1206.00) or rapeseed (HS 1205.10), are also classified separately.
What are common classification mistakes for HS 120760?
A common error is misclassifying safflower seeds that have undergone minimal processing, such as cleaning or grading, as if they were fully processed products. According to General Rule of Interpretation (GRI) 2(a) of the Harmonized System, an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the latter. However, for safflower seeds, any significant processing beyond basic cleaning would likely warrant a different classification, such as oil or meal.
How should importers classify products under HS 120760?
The correct procedure for classifying safflower seeds under HS 120760 involves verifying the botanical identity of the seed as Carthamus tinctorius and ensuring it is in its raw or unprocessed state. Importers and customs brokers should consult official tariff schedules like the USITC HTS or the EU TARIC for the most current classification notes and any specific requirements. Confirmation of the seed's intended use (sowing or oil extraction) is also crucial for accurate classification.
How is the duty calculated for products under HS 120760?
A shipment of 10,000 kilograms of safflower seeds, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.05 = $400.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 1207.60.0000.
Which trade agreements reduce duties for HS 120760?
Several free trade agreements may reduce the applicable duty rate for HS 120760, including the United States-Mexico-Canada Agreement (USMCA), under which safflower seeds originating from Canada and Mexico may be eligible for Free entry. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP) in various jurisdictions, potentially offering reduced or Free rates. To claim preference under USMCA, a valid origin declaration is required; for GSP, a GSP Form A or a self-certified origin statement is typically needed, depending on the importing country's regulations.
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FAQ
What are the standard import duty rates for safflower seeds (HS 120760) into the United States?
According to the US Harmonized Tariff Schedule (HTS), safflower (Carthamus tinctorius) seeds, classified under HS code 1207.60, are generally subject to a duty rate of Free. This means no customs duty is typically applied upon import into the U.S. under the Most Favored Nation (MFN) tariff. Importers should always verify the most current rates on the USITC website as tariff schedules can be updated.
How is the import duty for HS 120760 calculated if a duty were applicable?
While HS 120760 (safflower seeds) is typically free of duty into the US, if a duty were applicable, it would usually be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (a set amount per unit of quantity). For example, if a hypothetical duty rate of 2% ad valorem applied, and you imported 1,000 kg of safflower seeds valued at $2,000 USD, the duty would be calculated as 2% of $2,000, resulting in a duty of $40.00. Always confirm the specific duty calculation method and rate with official tariff data.
Are there specific documentation requirements for importing safflower seeds under HS 120760?
While HS 120760 itself may not trigger unique documentation beyond standard import requirements, importers should be aware of potential agricultural regulations. Depending on the country of origin and destination, phytosanitary certificates may be required to prevent the introduction of pests and diseases. It is crucial to consult with the relevant agricultural authorities (e.g., USDA APHIS in the U.S.) and your customs broker to ensure all necessary permits and certificates are in order before shipment.
Do preferential trade agreements, such as USMCA or EU trade deals, offer reduced or free duty rates for HS 120760?
For HS 120760 (safflower seeds), the standard MFN duty rate into the United States is already Free. Therefore, while preferential trade agreements like the USMCA (United States-Mexico-Canada Agreement) may offer duty-free entry for many goods, they do not provide an additional benefit in terms of duty reduction for this specific HS code into the U.S. However, for imports into other countries or exports from the U.S. under these agreements, checking the specific tariff schedule of the importing country is always recommended, as preferential rates can vary significantly.
What are the key criteria for classifying seeds as safflower (Carthamus tinctorius) under HS 120760?
The classification under HS 120760 hinges on the botanical identity of the seeds. They must be the seeds of the plant 'Carthamus tinctorius', commonly known as safflower. This classification applies to seeds that are solely for sowing or for oil-making purposes. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance that these seeds are covered if they are for planting or for the extraction of oil. Misclassification can occur if the seeds are processed or intended for other uses not covered by the heading.