HS 120991 Other

```html

What products does HS 120991 cover?

This subheading covers seeds of a kind used for sowing, specifically those not elsewhere specified within heading 1209. According to the World Customs Organization's Harmonized System Nomenclature, this includes seeds of herbaceous plants, other than those for sowing, which are not explicitly listed in preceding subheadings of 1209. For instance, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines this category broadly to encompass seeds of ornamental plants, certain types of grass seeds not intended for pasture, and other miscellaneous seeds for planting purposes that do not fit more specific classifications.

What falls outside HS 120991?

The following products are excluded from HS 120991: seeds of a kind used for sowing that are specifically enumerated in other subheadings of heading 1209, such as seeds of forage plants (e.g., clover, alfalfa) or seeds of vegetables. Additionally, seeds not intended for sowing, such as those used for food (e.g., sunflower seeds for consumption) or industrial purposes, are classified elsewhere. For example, oilseeds like soybeans or rapeseed, even if they could technically be sown, are classified under Chapter 12 based on their primary use or specific enumeration, not under this "other" category.

What are common classification mistakes for HS 120991?

A common error is misclassifying seeds intended for consumption or industrial use under this subheading, which is strictly for seeds used for sowing. This often occurs when the intended use is not clearly documented or understood. For instance, seeds that are primarily traded for their oil content or as food ingredients are not covered by heading 1209. Adherence to General Interpretative Rule 1 of the Harmonized System, which prioritizes Section and Chapter Notes and then specific headings and subheadings, is crucial to avoid misclassification.

How should importers classify products under HS 120991?

The correct procedure for classifying products under HS 120991 involves a thorough examination of the product's intended use and its specific botanical characteristics. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to determine if the seeds are specifically listed in a preceding subheading. If the seeds are indeed for sowing and are not otherwise specified, then HS 120991 is the appropriate classification, requiring careful documentation of the "for sowing" purpose.

How is the duty calculated for products under HS 120991?

A shipment of 100 kilograms of ornamental grass seeds for sowing, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 1209.91.9000, which is the most specific classification for "Other" seeds for sowing.

Which trade agreements reduce duties for HS 120991?

Several free trade agreements may reduce the applicable duty rate for HS 120991, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, seeds for sowing originating from Canada or Mexico may be eligible for duty-free entry. Documentation required to claim this preference typically includes a valid USMCA certification of origin. Additionally, depending on the origin country, other preferential schemes like the Generalized System of Preferences (GSP) might offer reduced or free entry, requiring a GSP Form A. For imports into the EU or UK, specific bilateral agreements might apply, potentially requiring an EUR.1 movement certificate.

```