HS 120923 Fescue seeds

Quick Answer: Fescue seeds imported under HS 120923 enter the UK at rates up to 2.00%, the EU at rates up to 2.50%, and the US at 4.4¢/kg under the MFN rate. This HS code specifically covers seeds of fescue (Festuca spp.), commonly used for pasture, turf, and forage. Importers should be aware that while many tariff lines are duty-free, specific rates can apply depending on the exact classification and origin. Trade considerations may include phytosanitary requirements and potential agricultural support programs. CustomTariffs aggregates this data for compliance professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1209230000 — — —
1209231100 0.00 % — —
1209231500 0.00 % — —
1209238000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1209230000 — — —
1209231100 0.00 % — —
1209231500 0.00 % — —
1209238000 2.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
12092300 Free — —
1209230020 — — ["kg"]
1209230031 — — ["kg"]
1209230039 — — ["kg"]
1209230060 — — ["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?

```html

What products does HS 120923 cover?

This subheading covers fescue seeds, specifically those intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1209 encompasses seeds, fruit, and spores, of a kind used for sowing. Subheading 1209.23 specifically isolates fescue seeds, which are a type of grass seed commonly used in turf, pasture, and forage applications. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm this specific classification for fescue seeds.

What falls outside HS 120923?

The following products are excluded from HS 120923: fescue seeds that have been processed beyond their intended use for sowing, such as those milled into flour or used for oil extraction. Additionally, fescue seeds that are not specifically identified as fescue, or are mixed with other types of seeds in a manner that prevents their primary identification as fescue, would be classified elsewhere. For instance, mixed lawn seed blends not predominantly fescue would fall under a more general seed heading, and fescue grass intended for consumption rather than sowing would be classified in Chapter 23.

What are common classification mistakes for HS 120923?

A common error is misclassifying fescue seeds based on their end-use rather than their form and intended purpose. For example, if fescue seeds are imported for immediate use in animal feed, they might be incorrectly classified under Chapter 23 (Residues and waste from the food industries; prepared animal fodder). According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Therefore, seeds of a kind used for sowing, like fescue seeds, are classified under Heading 1209 regardless of their ultimate consumption, unless specifically excluded.

How should importers classify products under HS 120923?

The correct procedure for classifying fescue seeds under HS 120923 involves verifying the botanical identity of the seed and confirming its intended use for sowing. Importers and customs brokers should consult the product's accompanying documentation, such as invoices and phytosanitary certificates, which should clearly state "fescue seeds" and indicate their purpose. Cross-referencing with official tariff databases like the USITC HTS or the UK Trade Tariff is crucial to ensure the correct subheading is applied, paying close attention to any specific notes or exclusions within Heading 1209.

How is the duty calculated for products under HS 120923?

A shipment of 100 kilograms of 'Festuca arundinacea' (Tall Fescue) seeds, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($500 USD × 0.03 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 1209.23.0000.

Which trade agreements reduce duties for HS 120923?

Several free trade agreements may reduce the applicable duty rate for HS 120923, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying fescue seeds originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible fescue seeds from certain developing countries, such as Vietnam. To claim these preferences, importers typically require 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?

HS 120924 HS 120110 HS 120925 HS 120921 HS 120230 HS 120922

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for Fescue seeds (HS 120923) into the United States?

Under the Harmonized Tariff Schedule of the United States (USHTS), Fescue seeds (HS 120923) are generally subject to a duty rate of Free. This means no customs duty is applied upon importation into the U.S. for this product. For specific details and potential changes, always consult the latest USITC tariff schedule.

How is the duty calculated for Fescue seeds if a duty rate were applicable, for example, under a specific trade agreement that imposes a tariff?

While Fescue seeds (HS 120923) are typically free of duty into the US, let's consider a hypothetical scenario where a 2.00% ad valorem duty applies. If you import 100 kg of Fescue seeds with a declared customs value of $500, the duty calculation would be: 2.00% of $500 = $10.00. This is an ad valorem duty, meaning it's a percentage of the value of the goods. If the duty were specific, like $0.044 per kg, the calculation for 100 kg would be 100 kg * $0.044/kg = $4.40.

What documentation is typically required for importing Fescue seeds (HS 120923) into the EU?

When importing Fescue seeds (HS 120923) into the European Union, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific use, phytosanitary certificates may be required to ensure the seeds are free from pests and diseases. Importers should verify specific requirements with the relevant national plant protection organization (NPPO) of the EU member state of entry and consult the EU's TARIC database for any specific import licenses or certificates.

Are there preferential duty rates for Fescue seeds (HS 120923) under trade agreements, such as the USMCA or EU Free Trade Agreements?

Preferential duty rates for Fescue seeds (HS 120923) depend on the specific trade agreement and the country of origin. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating in Canada or Mexico may benefit from preferential treatment, often resulting in a Free duty rate, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) that can reduce or eliminate duties on agricultural products like seeds from partner countries. Importers must obtain a proof of origin from the exporter to claim preferential treatment and should consult the relevant customs authorities or trade agreement text for detailed eligibility criteria.

What are the classification criteria for Fescue seeds under HS 120923, and what distinguishes them from other grass seeds?

HS code 120923 specifically covers 'Fescue seeds, of a kind used for sowing.' The primary classification criterion is botanical identification. Fescue seeds belong to the genus Festuca. This code is distinct from other grass seeds which are classified under different subheadings within HS 1209 (e.g., HS 120921 for Kentucky blue grass, HS 120924 for Timothy grass, or HS 120929 for other grass seeds). Importers must ensure that the seeds are indeed of the Festuca genus and are intended for sowing purposes, not for consumption or industrial use, to correctly apply this code. Certification from the supplier or relevant agricultural authorities may be necessary to confirm the species.