Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, fodder. The core of this chapter is unprocessed plant seeds, mainly used for oil extraction, sowing, or industrial raw materials. The key distinction lies in the degree of processing: merely cleaned, screened, crushed, or similarly simply treated goods remain in this chapter; if further processed (e.g., oil extraction, refining), they are classified in subsequent chapters. Heading 1205 specifically refers to rapeseed, whether or not broken. Includes Brassica napus seeds for oil extraction (low erucic acid or high erucic acid) as well as mustard seeds (lower oil content). Key features: seeds whole or broken, but not oil-extracted; excludes mustard flour (heading 2103), rapeseed oil (heading 1514), or seeds for sowing (heading 1209, requiring special treatment and packaging). First 2 digits 12 = Chapter 12 (oil seeds and oleaginous fruits, etc.); digits 3-4, 05 = rapeseed heading, covering all rapeseed and mustard seeds; digits 5-6, 90 = other subheading, referring to rapeseed other than 120510 (low erucic acid rapeseed) and 120590. 120510 is low erucic acid (erucic acid content <2%) rapeseed; 120590 includes high erucic acid rapeseed (erucic acid >=2%) and other rapeseed not elsewhere specified. Note: 120590 is a residual subheading, applicable when rapeseed does not meet the definition of 120510. The goods are rapeseed but do not meet the low erucic acid standard of 120510 (erucic acid content >=2%), so classified under 120590. If low erucic acid rapeseed, classified under 120510; if seeds for sowing (treated and packaged), classified under 1209; if oil has been extracted, classified under 1514; if mustard flour, classified under 2103. 120590 specifically refers to other rapeseed (high erucic acid or not elsewhere specified), with the core determination being erucic acid content and use.

Product Name: Declare the specific name of the goods, such as 'high erucic acid rapeseed' or 'industrial rapeseed'; avoid the generic term 'rapeseed'. Erucic Acid Content: Declare the erucic acid percentage, which determines classification under 120510 or 120590; a test report is required. Use: Indicate oil extraction, industrial use, feed use, etc.; sowing use must be specifically stated. Whether Broken: Declare whole or broken status; broken does not affect classification but must be truthfully declared. Degree of Processing: State whether only simply treated by cleaning, screening, etc., without oil extraction. Origin: Declare the country of origin and specific production area, affecting tariffs and quarantine. Packaging Specifications: Indicate bulk, bagged, and weight per package; sowing use requires stating the treatment method. Customs declaration example: Product Name: High Erucic Acid Rapeseed HS Code: 1205900090 Erucic Acid Content: 45% Use: Industrial oil extraction Whether Broken: No Degree of Processing: Only cleaned and screened Origin: Canada Packaging: Bulk Remarks: Not for sowing, not oil-extracted. Erucic acid content not tested or falsely declared, leading to classification disputes between 120510 and 120590. Sowing seeds without providing treatment certification may be classified under 1209 instead of 1205. Already oil-extracted or processed into meal but still declared as seeds, suspected of false declaration. Ignoring the residual nature of subheading 120590, mistakenly classifying low erucic acid seeds under this code.

Core classification basis: 1) The goods are rapeseed or mustard seeds; 2) Not oil-extracted; 3) Erucic acid content. If erucic acid <2%, classify under 120510; if >=2%, classify under 120590. If seeds for sowing (chemically treated and packaged), classify under 1209. If oil has been extracted, classify under 1514. If mustard flour, classify under 2103. Note: 120590 is a residual subheading, covering high erucic acid and other rapeseed not elsewhere specified. 120510 Low Erucic Acid Rapeseed: Erucic acid content <2%, used for edible oil; 120590 is erucic acid >=2% or not elsewhere specified. 1209 Seeds for Sowing: Chemically treated, packaged, used for planting; 120590 is untreated, for oil extraction or industrial use. 1514 Rapeseed Oil: Oil already extracted, liquid or solid; 120590 is seeds, not oil-extracted. 2103 Mustard Flour: Ground mustard seeds, for seasoning; 120590 is whole or broken seeds. 2306 Rapeseed Meal: Residue after oil extraction, for feed; 120590 is seeds not oil-extracted. Has the erucic acid content been tested and declared? Is it for sowing and chemically treated and packaged? Is it only simply treated without oil extraction? Does it belong to mustard seeds rather than other oil seeds? Is it distinguished from 120510, 1209, and 1514?

How to check the import tariff rate for 120590? First confirm the country of origin and trade agreements, then check the corresponding subheading in the Import and Export Tariff. Rates change; it is recommended to check the latest rates through the General Administration of Customs website or the Single Window, or consult a customs broker. How to distinguish high erucic acid rapeseed from low erucic acid rapeseed? The core is erucic acid content: low erucic acid <2% is classified under 120510, high erucic acid >=2% under 120590. A test report is required, and customs may conduct sampling and laboratory testing. Are rapeseeds for sowing classified under 120590? No. Seeds for sowing, if chemically treated and packaged, should be classified under 1209. 120590 applies to untreated seeds for oil extraction or industrial use. Does the classification change after rapeseed is broken? No, it remains under 1205. However, if further processed after breaking (e.g., oil extraction), it is classified under 1514 or 2306. Mere breaking does not affect classification. What is the difference between 120590 and 120599? 120590 is a 6-digit subheading; 120599 does not exist in the HS code. You may be referring to another subheading; please verify the number of digits. What quarantine approvals are required for importing rapeseed? A 'Quarantine Permit for Entry of Animals and Plants' is required, and the exporting country must be registered in China. Consult customs for specific procedures; requirements vary by origin. What are the consequences of mistakenly declaring 120590 as 120510? It may be deemed false declaration, affecting tax collection, resulting in tax recovery, fines, or even administrative penalties. It is recommended to declare truthfully and provide test reports. Is there a classification difference between rapeseed and mustard seeds? No difference; both are classified under 1205. However, mustard flour is classified under 2103, and mustard seed oil under 1514. Pay attention to the degree of processing and use when classifying.