HS 120930 Seeds of herbaceous plants cultivated principally for their flowers
Quick Answer: Seeds of herbaceous plants cultivated principally for their flowers, imported under HS 120930, enter the UK at 2.00%, the EU at 3.00%, and the US with varied rates including 1¢/kg and Free for certain preferential trade partners. This classification specifically covers seeds intended for growing plants valued for their blooms, such as those for annuals and perennials. Importers should be aware of the specific preferential rates available in the US market, as detailed in the US Harmonized Tariff Schedule. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209300000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209300000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 12093000 | 1¢/kg | Free (17 programs) | — |
| 1209300010 | — | — | ["kg"] |
| 1209300090 | — | — | ["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 1209.30?
Imports of Seeds of herbaceous plants cultivated principally for their flowers 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 120930 cover?
This subheading covers seeds of herbaceous plants cultivated principally for their flowers, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes seeds of annuals, biennials, and perennials that are primarily grown for their ornamental floral displays, rather than for other uses such as food, fodder, or medicinal purposes. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion is the principal cultivation purpose for flowers.
What falls outside HS 120930?
The following products are excluded from HS 120930: seeds of herbaceous plants cultivated for purposes other than flowers, such as vegetable seeds (e.g., tomato seeds, HS 120991), field crop seeds (e.g., wheat seeds, HS 100190), or seeds for fodder (e.g., clover seeds, HS 120929). Additionally, seeds of woody plants, even if grown for flowers, are classified elsewhere. This exclusion is critical to avoid misclassification of seeds intended for agricultural or horticultural production beyond ornamental floriculture.
What are common classification mistakes for HS 120930?
A common error is misclassifying seeds of herbaceous plants that have dual uses, where the primary purpose is not clearly established as floral. For instance, seeds of certain plants that can be used for both flowers and as herbs might be incorrectly entered under 120930 if their principal cultivation is not for ornamental flowers. According to General Interpretative Rule 3(b) of the Harmonized System, the essential character of the goods must be determined, which in this case is the principal cultivation purpose for flowers.
How should importers classify products under HS 120930?
The correct procedure for classifying seeds under HS 120930 involves a thorough review of the product's intended use and cultivation purpose. Importers and customs brokers must consult product descriptions, supplier declarations, and relevant tariff notes from official sources like the UK Trade Tariff or the USITC HTS. Confirming that the herbaceous plant is principally cultivated for its flowers is paramount. If ambiguity exists, seeking a binding ruling from customs authorities is advisable.
How is the duty calculated for products under HS 120930?
A shipment of 10 kilograms of ornamental pansy seeds (Viola tricolor) declared at a customs value of $500 USD would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically within HTS subheading 120930.
Which trade agreements reduce duties for HS 120930?
Several free trade agreements may reduce the applicable duty rate for HS 120930, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment. 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?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 120930, covering seeds of herbaceous plants cultivated principally for their flowers?
The Most Favored Nation (MFN) duty rate for HS code 120930 can vary. For example, the USITC Harmonized Tariff Schedule may list rates such as 2.00% ad valorem or 13.2¢/kg. The EU TARIC and UK Trade Tariff systems also provide specific rates. It is crucial to consult the relevant tariff schedule for the importing country at the time of import, as rates can change.
How is the duty calculated for HS code 120930 if the rate is a combination of ad valorem and per kilogram?
When a duty rate is a combination (e.g., X% ad valorem plus Y¢/kg), the total duty is the sum of the calculated ad valorem duty and the calculated per-kilogram duty. For instance, if importing 100 kg of seeds valued at $500, and the duty rate is 2.00% ad valorem plus 13.2¢/kg: Ad Valorem Duty: $500 * 2.00% = $10.00 Per Kilogram Duty: 100 kg * 13.2¢/kg = 1320¢ = $13.20 Total Duty: $10.00 + $13.20 = $23.20. Always verify the exact rate structure and currency for the importing country.
What are the classification criteria for HS code 120930, and what distinguishes it from other seed classifications?
HS code 120930 specifically covers seeds of herbaceous plants that are cultivated principally for their flowers. This means the primary purpose of cultivation must be for ornamental flowering purposes. Seeds of herbaceous plants cultivated for other primary purposes, such as fodder (e.g., clover seeds), oil production, or for consumption as vegetables, would be classified under different HS codes. The key is the principal use of the plant from which the seeds are derived.
Which trade agreements offer preferential duty rates for HS code 120930, and what documentation is typically required?
Preferential duty rates for HS code 120930 are often available under various free trade agreements. For example, the USITC schedule shows 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicating duty-free entry for imports from countries with specific trade agreements (e.g., Australia, Canada, Chile, South Korea, etc., depending on the specific 'A' or other codes). To claim preferential treatment, importers typically need a valid Certificate of Origin or a declaration of origin from the exporter, compliant with the rules of origin stipulated in the respective trade agreement.
Are there specific documentation requirements beyond a commercial invoice and packing list for importing seeds under HS 120930?
Yes, in addition to standard import documents like a commercial invoice, packing list, and bill of lading, importers of seeds under HS 120930 may need to provide additional documentation. This can include a phytosanitary certificate issued by the plant protection organization of the exporting country to ensure the seeds are free from pests and diseases. Some countries may also require import permits or declarations confirming the seeds are not subject to restrictions related to genetically modified organisms (GMOs) or invasive species. Always check the specific import regulations of the destination country.