HS 121140 Poppy straw

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What products does HS 121140 cover?

This subheading covers poppy straw, which is defined by the World Customs Organization (WCO) as the entire above-ground part of the opium poppy plant (Papaver somniferum L.) after the latex has been extracted. Official definitions, such as those found in the Explanatory Notes to the Harmonized System, clarify that this includes dried poppy heads and stalks. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, specifying that it pertains to the plant material itself, not processed derivatives. For instance, dried poppy heads used for ornamental purposes would fall under this code.

What falls outside HS 121140?

The following products are excluded from HS 121140: opium latex, which is classified under HS 2939.11; poppy seeds, which are classified under HS 1207.99; and any products derived from poppy straw that have undergone further processing into alkaloids or their derivatives, such as morphine or codeine, which are typically classified under Chapter 29. For example, poppy seed oil, even if derived from seeds that were once part of poppy straw, would be classified elsewhere based on its specific nature and processing. Ornamental poppy flowers, if not considered "poppy straw" as defined, may also fall under different headings.

What are common classification mistakes for HS 121140?

A common error is misclassifying poppy seeds or processed poppy derivatives as poppy straw. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Poppy seeds are specifically excluded and fall under HS 1207.99. Similarly, if the poppy straw has been further processed to extract alkaloids, it would be classified under Chapter 29. Importers must carefully examine the form and processing stage of the imported goods to ensure accurate classification, distinguishing between raw plant material and its derivatives.

How should importers classify products under HS 121140?

The correct procedure for classifying products under HS 121140 involves a thorough examination of the imported material. Importers and customs brokers must verify that the product is indeed the entire above-ground part of the opium poppy plant after latex extraction, as per WCO definitions. This requires reviewing product descriptions, supplier documentation, and potentially obtaining laboratory analysis if ambiguity exists. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm the scope of the subheading and any specific notes or exclusions.

How is the duty calculated for products under HS 121140?

A shipment of dried poppy heads weighing 1,000 kilograms and declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the customs value. The calculation is: 3.0% × $5,000 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule. Note that specific countries may have different rates, and some may apply a specific duty based on weight or volume.

Which trade agreements reduce duties for HS 121140?

Several free trade agreements may reduce the applicable duty rate for HS 121140, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may enter the United States duty-free. For goods originating from developing countries under the Generalized System of Preferences (GSP), the duty rate can be reduced to Free. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.

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