HS 120910 Sugar beet seeds
Quick Answer: Sugar beet seeds imported under HS 120910 enter the UK duty-free, the EU at 8.30% ad valorem, and the US duty-free under the MFN rate. This HS code specifically covers seeds of sugar beet, which are the botanical seeds used for planting to cultivate sugar beet crops. Importers should be aware of potential phytosanitary requirements or import permits that may be necessary in addition to customs duties, depending on the destination country's regulations. CustomTariffs aggregates this information, highlighting the varying tariff treatments across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209100000 | 8.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209100000 | 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 120910 cover?
This subheading covers seeds specifically intended for sowing, belonging to the sugar beet (Beta vulgaris L. var. altissima) species. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for seeds that are viable and suitable for cultivation to produce sugar beet crops. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that only seeds meeting these criteria, typically packaged for agricultural use, fall under this code.
What falls outside HS 120910?
The following products are excluded from HS 120910: sugar beet seeds that have been processed for consumption, such as those used in food products or animal feed, are classified elsewhere. Additionally, sugar beet roots themselves, or any part of the plant other than seeds intended for sowing, are not covered. For instance, sugar beet pulp, even if derived from the plant, would not be classified here, nor would seeds that are not specifically identified as sugar beet varieties.
What are common classification mistakes for HS 120910?
A common error is misclassifying sugar beet seeds that have undergone any significant processing beyond cleaning and grading, or those not intended for sowing. For example, if seeds are treated with fungicides or other coatings for preservation or pest control, they might fall under a different subheading depending on the nature and extent of the treatment, potentially invoking General Rule of Interpretation (GRI) 2(a) if the treatment fundamentally alters the nature of the goods.
How should importers classify products under HS 120910?
The correct procedure for classifying sugar beet seeds under HS 120910 involves verifying the product's identity and intended use. Importers and customs brokers must confirm that the seeds are indeed sugar beet (Beta vulgaris L. var. altissima) and are specifically packaged and intended for agricultural sowing. Reviewing the supplier's documentation, including seed certificates and product descriptions, is crucial to ensure compliance with the WCO's HS nomenclature and national tariff schedules.
How is the duty calculated for products under HS 120910?
A shipment of 1,000 kilograms of certified sugar beet seeds, declared at a customs value of $2,500 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 120910 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $2,500 USD = $0.00 USD.
Which trade agreements reduce duties for HS 120910?
Several free trade agreements may reduce the applicable duty rate for HS 120910, 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 duty-free entry for eligible goods from certain developing countries. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A may be required depending on the origin country and the specific agreement.
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FAQ
What are the import duty rates for sugar beet seeds (HS 120910) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), sugar beet seeds are classified under HS code 120910. The Most Favored Nation (MFN) duty rate is 3.5% ad valorem. However, specific trade agreements may offer preferential rates. For instance, goods from countries with a Free Trade Agreement (FTA) with the U.S. might qualify for duty-free entry, provided they meet the rules of origin. Always consult the latest USHTS for the most current and applicable rates based on the country of origin.
How is the import duty for sugar beet seeds calculated, and can you provide an example?
The duty for sugar beet seeds (HS 120910) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if sugar beet seeds are imported into the U.S. with a declared value of $10,000 and the MFN duty rate is 3.5%, the calculated duty would be $10,000 * 0.035 = $350.00. It is crucial to ensure accurate valuation and correct application of the duty rate.
What documentation is typically required for importing sugar beet seeds (HS 120910) into the EU?
When importing sugar beet seeds (HS 120910) into the European Union, importers and customs brokers must present a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of origin and specific EU regulations, a phytosanitary certificate may be required to ensure the seeds are free from pests and diseases. Classification under the TARIC system should be verified for the specific Member State of importation, as additional measures or specific duty rates might apply. Always check the EU TARIC database for the most up-to-date requirements.
Are there common trade agreements that impact the duty rates for sugar beet seeds (HS 120910) into the UK?
The UK's import duty rates for sugar beet seeds (HS 120910) are governed by the UK Global Tariff. While the standard rate may apply, preferential rates can be accessed through various trade agreements the UK has established. For example, under the UK's Continuity Trade Agreement with the EU, goods originating from the EU may benefit from reduced or zero duty rates. Importers must ensure they have the necessary proof of origin to claim preferential treatment. It is advisable to consult the UK Trade Tariff for specific rates and eligibility criteria based on the country of origin.
What are the classification criteria for sugar beet seeds under HS code 120910?
HS code 120910 specifically covers 'Sugar beet seeds'. The primary classification criterion is that the seeds must be intended for sowing and must be from the sugar beet plant (Beta vulgaris L. var. saccharifera). This excludes seeds of other varieties of Beta vulgaris, such as fodder beet or garden beet, and also excludes sugar beet that has already been processed or is intended for consumption. Verification of the seed's purity and intended use is essential for correct classification.