HS 988012 Classified in Chapter 12
Quick Answer: This HS code, 988012, is not a standard Harmonized System (HS) code used for general customs classification. It appears to be a specific internal or statistical code, possibly used by a particular customs administration or for a specialized purpose. According to CustomTariffs data, there are no standard duty rates associated with HS 988012 across major jurisdictions like the UK or EU, as it does not represent a distinct product category under the internationally recognized HS nomenclature. Importers and customs brokers should verify the correct HS code for their specific goods, as this code likely requires further clarification from the relevant customs authority to determine applicable duties and regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880120000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880120000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988012 cover?
This subheading covers products classified within Chapter 12 of the Harmonized System (HS) nomenclature, as stipulated by Heading 9880. Chapter 12 specifically pertains to "Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder." This includes items such as soybeans, sunflower seeds, rapeseed, cotton seeds, and various other agricultural products primarily used for oil extraction or as raw materials for industrial processes, as defined by the World Customs Organization (WCO) HS Explanatory Notes.
What falls outside HS 988012?
The following products are excluded from HS 988012, even if they originate from Chapter 12, if they are intended for direct human consumption as food or are processed into food products. For instance, grains like wheat or rice intended for human consumption are classified elsewhere in Chapter 10. Similarly, medicinal plants processed into finished pharmaceutical preparations would fall under Chapter 30, not Chapter 12, according to General Interpretative Rule 1 of the Harmonized System.
What are common classification mistakes for HS 988012?
A common error is misinterpreting the intended use of the product. For example, classifying oil seeds intended for planting as agricultural seeds under Chapter 12, when they might be more specifically classified under Chapter 06 if they are live trees and plants. Another mistake involves confusing raw industrial plants with finished medicinal products. Adherence to General Interpretative Rule 3(b) for mixtures and General Interpretative Rule 6 for the interpretation of headings at the subheading level is crucial.
How should importers classify products under HS 988012?
The correct procedure for classifying products under HS 988012 involves first identifying the precise nature of the imported goods and their primary use. Importers and customs brokers must consult the official HS Explanatory Notes and the specific national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, to determine the most specific heading and subheading. Verification of the product's composition and intended application is paramount to ensure accurate classification.
How is the duty calculated for products under HS 988012?
A shipment of 1,000 kilograms of sunflower seeds (HS 1206.00.00) declared at a customs value of $1,200 USD would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the MFN duty rate for sunflower seeds under the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $1,200 USD = $0.00 USD. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 988012?
Several free trade agreements may reduce the applicable duty rate for HS 988012, 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 self-certified origin statement is typically required, detailing the origin of the sunflower seeds. The United States also offers preferential duty rates under the Generalized System of Preferences (GSP) for certain developing countries, which may result in a 0% duty rate.
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FAQ
What are the typical import duties for goods classified under HS 988012, which falls under Chapter 12 of the Harmonized System?
Goods classified under HS 988012, pertaining to Chapter 12 (Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder), have duty rates that vary significantly by jurisdiction and specific product. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate for many items in Chapter 12 can range from 0% to over 10% ad valorem. Preferential rates under Free Trade Agreements (FTAs) may offer reduced or eliminated duties. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the imported commodity. For instance, a specific type of oil seed might have a 3.5% MFN duty in the US, while another might be duty-free.
How is the import duty for HS 988012 calculated, and can you provide a numerical example?
The calculation of import duty for HS 988012 depends on whether the duty is based on value (ad valorem) or quantity (specific duty), or a combination. For an ad valorem duty, the rate is applied to the customs value of the goods. For example, if a shipment of sunflower seeds (a product within Chapter 12) has a customs value of $10,000 and the applicable MFN duty rate is 5% ad valorem, the import duty would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500. If a specific duty applies, such as $0.50 per kilogram, and the shipment weighs 2,000 kg, the duty would be: 2,000 kg × $0.50/kg = $1,000. Always verify the duty basis (ad valorem, specific, or compound) from the official tariff schedule.
What are the key classification criteria for goods falling under HS 988012 (Chapter 12)?
Classification under HS 988012, within Chapter 12, hinges on the specific nature of the goods. This chapter primarily covers 'Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.' Key criteria include whether the item is a seed or fruit intended for sowing, for extraction of oils, for human or animal consumption, or for industrial/medicinal use. For example, soybeans are classified based on whether they are for crushing (oil extraction) or for human consumption. Medicinal plants are classified based on their botanical identity and intended use. Consulting the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings is essential for precise classification.
What documentation is typically required for importing goods classified under HS 988012?
Standard import documentation is generally required for goods under HS 988012. This typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific commodity and country of import, additional documents may be necessary. For certain agricultural products, phytosanitary certificates might be required to ensure they are free from pests and diseases. Certificates of origin are crucial for claiming preferential duty rates under trade agreements. Importers should also be prepared to provide detailed product specifications or analysis certificates if classification is complex or subject to specific import regulations, such as those related to food safety or industrial standards.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS 988012?
Trade agreements can significantly reduce or eliminate duties for goods classified under HS 988012 if the goods meet the rules of origin stipulated in the agreement. For instance, under the United States-Mexico-Canada Agreement (USMCA), certain agricultural products originating from Canada or Mexico may enter the U.S. duty-free or at a reduced rate, provided they meet the specific origin criteria. Similarly, the European Union has numerous trade agreements with third countries that can affect duties on Chapter 12 products. To benefit from preferential rates, importers must possess a valid Certificate of Origin and ensure the goods comply with all requirements of the relevant trade agreement. Consulting the preferential tariff schedules of the importing country is vital.