HS 120999 Other
Quick Answer: Seeds of a kind used for sowing, not specifically listed elsewhere in Chapter 12, enter the UK with rates ranging from 0.00% to 4.00% ad valorem, the EU with rates from 0.00% to 4.00% ad valorem, and the US with rates including Free, 17.6¢/kg, and 0.83¢/kg. This residual classification, HS 120999, captures various seeds for planting that do not fit more specific subheadings. Importers and customs brokers should consult the precise tariff schedule for the destination country, as specific seed types may have unique duty treatments. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties or compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209990000 | — | — | — |
| 1209991000 | 0.00 % | — | — |
| 1209999100 | 2.00 % | — | — |
| 1209999900 | 4.00 % | — | — |
| 1209999910 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209990000 | — | — | — |
| 1209999990 | 4.00 % | — | — |
| 1209991000 | 0.00 % | — | — |
| 1209999100 | 3.00 % | — | — |
| 1209999900 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1209992000 | Free | — | ["kg"] |
| 120999 | — | — | — |
| 12099941 | 0.83¢/kg | Free (17 programs) | — |
| 1209994170 | — | — | ["kg"] |
| 1209994190 | — | — | ["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 1209.99?
Imports of Other 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, and 15 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 120999 cover?
This subheading covers seeds, fruit, and spores, of a kind used for sowing, that are not specifically classified under other subheadings within HS 1209. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is a residual one for items intended for propagation, excluding those with primary uses as food or for industrial extraction. For instance, certain ornamental plant seeds not elsewhere specified would fall here, as confirmed by definitions in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 120999?
The following products are excluded from HS 120999: seeds, fruit, and spores that are primarily used for human or animal consumption, such as cereal grains (Chapter 10) or oilseeds (Chapter 12, headings 1201-1207). Additionally, seeds for medicinal purposes (Chapter 30) or for industrial extraction of oils or fats (e.g., castor seeds, heading 1207) are not classified here. For example, poppy seeds for baking are classified elsewhere, not under this subheading.
What are common classification mistakes for HS 120999?
A common error is misclassifying seeds intended for purposes other than sowing. For example, seeds that have been processed for consumption, such as roasted sunflower seeds, should not be classified under 120999. This also applies to seeds that have undergone significant treatment that alters their primary use from propagation to another purpose. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure correct classification based on the essential character and intended use.
How should importers classify products under HS 120999?
The correct procedure for classifying products under HS 120999 involves a thorough examination of the product's intended use and any processing it has undergone. Importers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify that the product is indeed a seed, fruit, or spore of a kind used for sowing and is not specifically listed in a more precise subheading. Reviewing the Explanatory Notes of the WCO HS is also recommended.
How is the duty calculated for products under HS 120999?
A shipment of 500 kilograms of ornamental grass seeds, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 1209.99.90.
Which trade agreements reduce duties for HS 120999?
Several free trade agreements may reduce the applicable duty rate for HS 120999, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. Documentation typically required includes a self-certified origin declaration for USMCA or a specific origin certificate for other agreements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 120999 (Other seeds and oleaginous fruits, for sowing, not elsewhere specified)?
Import duty rates for HS code 120999 vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. The EU's TARIC system shows a rate of 2.00% ad valorem for most third countries. The UK Trade Tariff lists a duty rate of 4.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. Preferential rates under Free Trade Agreements (FTAs) may also apply, potentially reducing or eliminating these duties.
How is the duty calculated for HS code 120999 if it has a specific rate, like 17.6¢/kg?
When a duty rate is expressed as a specific rate (e.g., cents per kilogram), the duty is calculated based on the net weight of the goods. For instance, if the duty rate is 17.6¢/kg and you import 1,000 kg of seeds classified under HS 120999, the total duty would be 1,000 kg * 17.6¢/kg = 17,600¢, which is equivalent to $176.00. Always ensure you are using the correct unit of measure (e.g., kg, lb) as specified in the tariff. This calculation method is common for agricultural products where quantity is a primary factor.
What documentation is typically required for importing goods under HS code 120999?
Standard import documentation for HS code 120999 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination country, a Certificate of Origin may be required, especially if preferential duty rates are claimed under an FTA. Phytosanitary certificates are often mandatory for agricultural products like seeds to ensure they are free from pests and diseases, as required by the importing country's agricultural or plant protection authorities. Always verify specific requirements with the customs authority of the destination country.
What are the classification criteria for HS code 120999, and what distinguishes it from other codes in Chapter 12?
HS code 120999 falls under 'Seeds and oleaginous fruits, for sowing.' The key criterion for classification here is that the seeds or fruits must be intended for sowing and not for other purposes such as consumption or oil extraction. This code is specifically for 'Other' seeds and oleaginous fruits not elsewhere specified within heading 1209. For example, specific types of seeds like clover seeds (120921) or beet seeds (120929) have their own subheadings. If a seed is for sowing and doesn't fit a more specific 1209 subheading, it would be classified under 120999. Proof of intent for sowing, such as a declaration from the exporter or seed certification, may be necessary.
Which common trade agreements might offer preferential duty rates for HS code 120999?
The applicability of preferential duty rates for HS code 120999 depends on the specific Free Trade Agreements (FTAs) between the exporting and importing countries. For instance, goods originating from countries that are part of the EU-Mercosur agreement (once fully implemented) or the CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) might benefit from reduced or zero duties. Similarly, imports into the US from countries with FTAs like USMCA (United States-Mexico-Canada Agreement) or CAFTA-DR could see preferential treatment. To claim these benefits, importers must ensure the goods meet the rules of origin stipulated in the respective FTA and possess the required proof of origin documentation, such as an exporter's declaration or a certificate of origin.