HS 120924 Kentucky blue grass (Poa pratensis L.) seeds

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What products does HS 120924 cover?

This subheading covers seeds of Kentucky bluegrass (Poa pratensis L.), a widely cultivated perennial grass species. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1209 specifically pertains to seeds, fruit, and spores, of a kind used for sowing. Subheading 1209.24 is precise in its scope, encompassing only the seeds of this particular grass, intended for agricultural or horticultural planting purposes, as further detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 120924?

The following products are excluded from HS 120924: seeds of other grass species, such as perennial ryegrass (Lolium perenne) or fescues, which are classified under different subheadings within Heading 1209. Also excluded are seeds not intended for sowing, such as those used for human or animal consumption, or seeds that have undergone significant processing beyond simple cleaning or grading. For instance, grass seed mixtures not predominantly composed of Kentucky bluegrass would be classified based on their principal component or under a specific mixture subheading if available.

What are common classification mistakes for HS 120924?

A common error is misclassifying grass seed mixtures that contain Kentucky bluegrass but also significant quantities of other grass species. According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified according to the component that gives them their essential character. Importers may also incorrectly classify treated seeds (e.g., coated with pesticides or fertilizers) under this subheading without considering if the treatment fundamentally alters the nature of the goods, potentially leading to classification under Chapter 38.

How should importers classify products under HS 120924?

The correct procedure for classifying seeds under HS 120924 involves verifying the botanical identity of the seed and its intended use. Importers and customs brokers must confirm that the product is indeed Kentucky bluegrass (Poa pratensis L.) and that it is intended for sowing. Reviewing the product's accompanying documentation, such as invoices, packing lists, and seed analysis certificates, is crucial. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for specific notes and definitions is also a mandatory step.

How is the duty calculated for products under HS 120924?

A shipment of 100 kilograms of Kentucky bluegrass seeds declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared value: 7% of $500 = $35.00. This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 1209.24.0000, assuming no preferential trade agreements apply and the value is the basis for duty assessment.

Which trade agreements reduce duties for HS 120924?

Several free trade agreements may reduce the applicable duty rate for HS 120924, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. While not directly applicable to this specific seed, broader GSP (Generalized System of Preferences) programs might offer reduced rates for seeds from certain developing countries, requiring a GSP Form A. Always verify origin and documentation requirements per jurisdiction.

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