HS 120791 Other
Quick Answer: Other oil seeds and oleaginous fruits, whole or broken, imported under HS 120791 enter the UK at 0.00%, the EU with no specific duty rate listed, and the US at 0.06¢/kg or free for certain preferential trade agreements. This classification is a residual category for oil seeds and oleaginous fruits not specifically listed elsewhere in Chapter 12. Importers should carefully verify the specific commodity to ensure it is not covered by a more precise HS code, as misclassification can lead to penalties. CustomTariffs aggregates this data, highlighting the varied duty structures across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207910000 | — | — | — |
| 1207911000 | 0.00 % | — | — |
| 1207919000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207910000 | — | — | — |
| 1207911000 | — | — | — |
| 1207919000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207910000 | 0.06¢/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 1207.91?
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, GSP, and 14 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 120791 cover?
This subheading covers seeds and fruits of plants not elsewhere specified or included in heading 1207, specifically those that are not anise, badian, fennel, coriander, cumin, or caraway. According to the WCO Harmonized System Nomenclature and as reflected in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is for residual seeds and fruits of oil-bearing plants that do not fit into more specific subheadings within heading 1207. Examples include seeds of certain euphorbias or other less common oil-bearing botanical sources.
What falls outside HS 120791?
The following products are excluded from HS 120791: seeds and fruits specifically enumerated in preceding subheadings of heading 1207, such as anise, badian, fennel, coriander, cumin, and caraway. Additionally, any seeds or fruits not primarily intended for the extraction of oils, or those classified under other Chapters of the Harmonized System (e.g., medicinal plants in Chapter 30, or grains in Chapter 10), are not covered. For instance, poppy seeds (HS 120799) or sesame seeds (HS 120740) are classified separately.
What are common classification mistakes for HS 120791?
A common error is misclassifying seeds or fruits that have specific enumerations in other subheadings of heading 1207 or even in other headings altogether. For example, classifying common poppy seeds under 120791 when they should be under 120799, or confusing them with culinary herbs. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 120791?
The correct procedure for classifying products under HS 120791 involves a detailed examination of the botanical origin and intended use of the seeds or fruits. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country. If the product is a seed or fruit of an oil-bearing plant not specifically listed in subheadings 1207.10 through 1207.90, and its primary use is for oil extraction, then 1207.91 is the appropriate classification.
How is the duty calculated for products under HS 120791?
A shipment of 500 kilograms of niger seeds, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule under subheading 1207.91.90.
Which trade agreements reduce duties for HS 120791?
Several free trade agreements may reduce the applicable duty rate for HS 120791, 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, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive preferential duty rates, often Free. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 120791?
The Most Favored Nation (MFN) duty rate for HS code 120791, which covers 'Other oil seeds and oleaginous fruits, whole or broken,' can vary. For example, the U.S. tariff schedule may list a rate of 0.06¢/kg. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, for the precise rate applicable at the time of import. Rates can also be influenced by trade agreements.
How is the duty calculated for HS code 120791 if the rate is per kilogram?
When the duty rate is specified per kilogram (e.g., 0.06¢/kg), the total duty is calculated by multiplying the weight of the imported goods in kilograms by the specified rate. For instance, if 10,000 kg of goods classified under HS 120791 are imported with a duty rate of 0.06¢/kg, the total duty would be 10,000 kg * 0.06¢/kg = 600¢, which is equivalent to $6.00. Importers and brokers must ensure accurate weight declarations.
What are the preferential duty rates available for HS code 120791 under trade agreements?
HS code 120791 may benefit from preferential duty rates under various free trade agreements (FTAs). For instance, some agreements may offer 'Free' entry (0.00%) for goods originating from partner countries. Examples of countries often listed with preferential access include Australia (AU), Canada (CA), South Korea (KR), and Singapore (SG), among others, as indicated by codes like (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) in some tariff schedules. Importers must ensure they meet the rules of origin requirements and possess the necessary proof of origin documentation to claim these preferential rates.
What specific products fall under the 'Other' category of HS code 120791?
HS code 120791 is a residual category for oil seeds and oleaginous fruits, whole or broken, that are not specifically listed under other subheadings of 1207. This can include items like niger seeds, sesame seeds, poppy seeds, and other less common oil-bearing seeds and fruits not classified elsewhere in Chapter 12 of the Harmonized System. Proper classification requires careful examination of the product's botanical and commercial characteristics to confirm it does not fit a more specific HS code.
What documentation is typically required for importing goods under HS code 120791?
Standard import documentation for HS code 120791 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination country, additional documents may be required. If claiming preferential duty rates under an FTA, a Certificate of Origin or a declaration of origin is mandatory. Phytosanitary certificates might also be necessary to ensure the seeds are free from pests and diseases, as per the importing country's agricultural regulations. Always verify specific requirements with the customs authorities of the destination country.