Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, fodder. Goods in this chapter are mostly primary plant-derived products, including oil crops such as soybeans, peanuts, cottonseeds, linseeds, rapeseeds, as well as seeds for planting, hops, fodder, etc. Headings within the chapter are divided by degree of processing and use, such as 1201-1207 for oil seeds, 1208 for flours of oil seeds, 1209 for seeds for planting, 1210 for hops, 1211 for medicinal plants, 1212 for seaweed, etc. Goods in this chapter are usually not deeply processed and remain in their natural form. Heading 1207 covers other oil seeds and oleaginous fruits, i.e., oil seeds other than those specifically named in subheadings such as soybeans, peanuts, linseeds, rapeseeds, sunflower seeds, palm kernels, coconuts, Brazil nuts, cashew nuts, etc. It includes cottonseeds, castor seeds, sesame seeds, mustard seeds, safflower seeds, melon seeds, etc. Under this heading, subheadings are further divided by specific variety, such as 1207.10 palm kernels, 1207.21 coconuts, 1207.29 other coconuts, 1207.30 cottonseeds, 1207.40 sesame seeds, 1207.50 mustard seeds, 1207.60 safflower seeds, 1207.70 melon seeds, 1207.91 poppy seeds, 1207.99 other. Cottonseeds, as an important oil and feed raw material, are separately listed under 1207.30. The first 2 digits 12 indicate Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, fodder. Digits 3-4, 07, indicate heading 1207: Other oil seeds and oleaginous fruits, i.e., oil seeds not specifically named in 1201-1206. Digits 5-6, 29, indicate subheading 1207.29: Other cottonseeds. The 5th digit 2 represents the cottonseed category, and the 6th digit 9 represents 'other', i.e., cottonseeds other than seed cottonseeds (1207.21). Therefore, 120729 specifically refers to other non-seed cottonseeds, usually used for oil extraction or feed. The goods are cottonseeds, which belong to oil seeds, but cottonseeds are already named in 1207.30. Why is it not 1207.30? Note: 1207.30 is cottonseeds, but it is divided into 1207.21 for seed use and 1207.29 for other. The actual code 120729 is a subheading of 1207.30, i.e., non-seed cottonseeds. Therefore, it is classified under 120729 rather than 1207.30, because 1207.30 is a four-digit heading, while 120729 is a six-digit subheading used to distinguish seed from non-seed use. If it is seed cottonseeds, it is classified under 120721; other cottonseeds under 120729.
Chapter
Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, fodder. Goods in this chapter are mostly primary plant-derived products, including oil crops such as soybeans, peanuts, cottonseeds, linseeds, rapeseeds, as well as seeds for planting, hops, fodder, etc. Headings within the chapter are divided by degree of processing and use, such as 1201-1207 for oil seeds, 1208 for flours of oil seeds, 1209 for seeds for planting, 1210 for hops, 1211 for medicinal plants, 1212 for seaweed, etc. Goods in this chapter are usually not deeply processed and remain in their natural form.
Heading
Heading 1207 covers other oil seeds and oleaginous fruits, i.e., oil seeds other than those specifically named in subheadings such as soybeans, peanuts, linseeds, rapeseeds, sunflower seeds, palm kernels, coconuts, Brazil nuts, cashew nuts, etc. It includes cottonseeds, castor seeds, sesame seeds, mustard seeds, safflower seeds, melon seeds, etc. Under this heading, subheadings are further divided by specific variety, such as 1207.10 palm kernels, 1207.21 coconuts, 1207.29 other coconuts, 1207.30 cottonseeds, 1207.40 sesame seeds, 1207.50 mustard seeds, 1207.60 safflower seeds, 1207.70 melon seeds, 1207.91 poppy seeds, 1207.99 other. Cottonseeds, as an important oil and feed raw material, are separately listed under 1207.30.
Digit Breakdown
The first 2 digits 12 indicate Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, fodder. Digits 3-4, 07, indicate heading 1207: Other oil seeds and oleaginous fruits, i.e., oil seeds not specifically named in 1201-1206. Digits 5-6, 29, indicate subheading 1207.29: Other cottonseeds. The 5th digit 2 represents the cottonseed category, and the 6th digit 9 represents 'other', i.e., cottonseeds other than seed cottonseeds (1207.21). Therefore, 120729 specifically refers to other non-seed cottonseeds, usually used for oil extraction or feed.
Classification Basis
The goods are cottonseeds, which belong to oil seeds, but cottonseeds are already named in 1207.30. Why is it not 1207.30? Note: 1207.30 is cottonseeds, but it is divided into 1207.21 for seed use and 1207.29 for other. The actual code 120729 is a subheading of 1207.30, i.e., non-seed cottonseeds. Therefore, it is classified under 120729 rather than 1207.30, because 1207.30 is a four-digit heading, while 120729 is a six-digit subheading used to distinguish seed from non-seed use. If it is seed cottonseeds, it is classified under 120721; other cottonseeds under 120729.
📝 Declaration Elements
Product name: The specific name of the declared goods should be filled in as 'other cottonseeds' or 'cottonseeds (non-seed)', avoiding the general term 'cottonseeds'. Whether for seed use: Clearly declare whether the batch of cottonseeds is for planting. Seed use is classified under 120721, non-seed use under 120729. Degree of processing: State whether they have been crushed, ground, shelled, etc. Unprocessed or simply cleaned ones are classified under 1207; those already oil-extracted under 1208 or Chapter 15. Use: Fill in the main use, such as oil extraction, feed, industrial raw materials, etc., to help customs confirm classification. Composition content: Declare key indicators such as oil content and protein content of cottonseeds. Not mandatory but helpful for customs valuation and classification. Origin: Fill in the country or region of origin of the cottonseeds, affecting tariffs and trade control measures. Packaging specifications: State the packaging method, such as bulk, bagged, weight per bag, etc., affecting logistics and inspection. Brand or manufacturer: If there is a brand or manufacturer, declare truthfully; if none, fill in 'none'. Product name: Other cottonseeds (non-seed); Whether for seed use: No; Degree of processing: Not crushed, not shelled; Use: For oil extraction; Composition content: Oil content 18%, protein 22%; Origin: United States; Packaging specifications: Bulk, 50 kg per bag; Brand: None. Failure to distinguish seed from non-seed use, incorrectly classified under 120721 or 120729. Classifying shelled or crushed cottonseed kernels under 120729, which should actually be under 1208 or 1207.99. Ignoring origin declaration, resulting in inability to enjoy preferential tariffs or triggering anti-dumping.
Product name
The specific name of the declared goods should be filled in as 'other cottonseeds' or 'cottonseeds (non-seed)', avoiding the general term 'cottonseeds'.
⚠️ Writing only 'cottonseeds' without indicating whether they are for seed use, leading to classification disputes.
Whether for seed use
Clearly declare whether the batch of cottonseeds is for planting. Seed use is classified under 120721, non-seed use under 120729.
⚠️ Mistakenly declaring cottonseeds for oil extraction as seed use, or failing to provide proof of seed use.
Degree of processing
State whether they have been crushed, ground, shelled, etc. Unprocessed or simply cleaned ones are classified under 1207; those already oil-extracted under 1208 or Chapter 15.
⚠️ Declaring shelled cottonseed kernels as cottonseeds, which should actually be classified under 1208 or 1207.99.
Use
Fill in the main use, such as oil extraction, feed, industrial raw materials, etc., to help customs confirm classification.
⚠️ Vague use description, such as 'for processing', without specifying the specific industry.
Composition content
Declare key indicators such as oil content and protein content of cottonseeds. Not mandatory but helpful for customs valuation and classification.
⚠️ Failure to provide test reports, leading customs to question quality.
Origin
Fill in the country or region of origin of the cottonseeds, affecting tariffs and trade control measures.
⚠️ False declaration of origin, such as declaring US cottonseeds as Brazilian.
Packaging specifications
State the packaging method, such as bulk, bagged, weight per bag, etc., affecting logistics and inspection.
⚠️ Unclear packaging description, such as 'large bag', without specifying the weight.
Brand or manufacturer
If there is a brand or manufacturer, declare truthfully; if none, fill in 'none'.
⚠️ Ignoring brand declaration, leading to intellectual property issues.
Example： Product name: Other cottonseeds (non-seed); Whether for seed use: No; Degree of processing: Not crushed, not shelled; Use: For oil extraction; Composition content: Oil content 18%, protein 22%; Origin: United States; Packaging specifications: Bulk, 50 kg per bag; Brand: None.
Common Mistakes：
Failure to distinguish seed from non-seed use, incorrectly classified under 120721 or 120729.
Classifying shelled or crushed cottonseed kernels under 120729, which should actually be under 1208 or 1207.99.
Ignoring origin declaration, resulting in inability to enjoy preferential tariffs or triggering anti-dumping.
🎯 Classification Logic
The core basis for classification is the hierarchical structure of the HS code and the attributes of the goods. First, cottonseeds belong to oil seeds and should be classified under Chapter 12. Second, cottonseeds are specifically named under heading 1207 and are subdivided into 120721 and 120729 according to whether they are for seed use. Non-seed cottonseeds are classified under 120729. If cottonseeds have been processed, such as shelled, crushed, or oil-extracted, they may be classified under 1208 (flours of oil seeds) or Chapter 15 (fats and oils). When classifying, proof of use, degree of processing, etc. must be provided. 120721 Cottonseeds for seed use: Seed cottonseeds are for planting and require proof of seed use, classified under 120721; non-seed under 120729. 120799 Other oil seeds and oleaginous fruits: 120799 is for oil seeds not elsewhere specified; cottonseeds are already named, so not classified here. 120890 Other flours and meals of oil seeds: Cottonseed flour is classified under 120890, while raw cottonseeds under 120729. 230610 Cottonseed oil cake and other solid residues: Cottonseed cake/meal after oil extraction is classified under 2306, while raw cottonseeds under 120729. 151221 Crude cottonseed oil: Cottonseed oil is classified under Chapter 15, while raw cottonseeds under 120729. Is it confirmed that the cottonseeds are non-seed? Are they unprocessed by shelling, crushing, etc.? Are they used for oil extraction or feed rather than planting? Are they distinguished from cottonseed kernels and cottonseed flour? Have the origin and packaging been verified?
Basis
The core basis for classification is the hierarchical structure of the HS code and the attributes of the goods. First, cottonseeds belong to oil seeds and should be classified under Chapter 12. Second, cottonseeds are specifically named under heading 1207 and are subdivided into 120721 and 120729 according to whether they are for seed use. Non-seed cottonseeds are classified under 120729. If cottonseeds have been processed, such as shelled, crushed, or oil-extracted, they may be classified under 1208 (flours of oil seeds) or Chapter 15 (fats and oils). When classifying, proof of use, degree of processing, etc. must be provided.
Confused Codes：
120721 - Cottonseeds for seed use
Seed cottonseeds are for planting and require proof of seed use, classified under 120721; non-seed under 120729.
120799 - Other oil seeds and oleaginous fruits
120799 is for oil seeds not elsewhere specified; cottonseeds are already named, so not classified here.
120890 - Other flours and meals of oil seeds
Cottonseed flour is classified under 120890, while raw cottonseeds under 120729.
230610 - Cottonseed oil cake and other solid residues
Cottonseed cake/meal after oil extraction is classified under 2306, while raw cottonseeds under 120729.
151221 - Crude cottonseed oil
Cottonseed oil is classified under Chapter 15, while raw cottonseeds under 120729.
Self-Check：
✓ Is it confirmed that the cottonseeds are non-seed?
✓ Are they unprocessed by shelling, crushing, etc.?
✓ Are they used for oil extraction or feed rather than planting?
✓ Are they distinguished from cottonseed kernels and cottonseed flour?
✓ Have the origin and packaging been verified?
❓ FAQ
What is the difference in HS codes between cottonseeds and cottonseed kernels? Cottonseeds (unshelled) are classified under 120729, while cottonseed kernels (shelled) are usually classified under 120799 or 120890, and if oil-extracted under Chapter 15. The key difference lies in whether they are shelled and the degree of processing. How to determine whether cottonseeds are for seed use or non-seed use? Seed cottonseeds require a certificate from the seed department or a contract stating they are for planting, and are usually subjected to selection, coating, etc.; non-seed cottonseeds are used for oil extraction or feed and have no proof of planting use. What regulatory documents are required for importing cottonseeds? Generally, a phytosanitary certificate and certificate of origin are required; some countries may require a GMO certificate. For details, consult the Customs Tariff and regulatory conditions. How to check the tariff rate for cottonseeds? Log on to the official website of the General Administration of Customs of China or use the 'Internet + Customs' platform, enter HS code 120729 to query the latest tariff rate. Rates vary due to trade agreements and annual adjustments. After cottonseeds are classified under 120729, what is the export tax rebate? The export tax rebate rate should be queried in the export tax rebate rate database issued by the State Taxation Administration. Different goods have different rebate rates and may be adjusted. It is recommended to refer to the latest documents. If cottonseeds become moldy and deteriorated, can they still be declared under 120729? Mold and deterioration may affect the quality of the goods, but classification is still based on the original attributes. If they have completely lost their use value, they may need to be classified as waste. It is recommended to consult customs. What code applies to cross-border e-commerce retail imports of cottonseeds? Cross-border e-commerce retail imports of cottonseeds are still declared under 120729, but must comply with the cross-border e-commerce retail import goods list, and different tax rates and regulatory conditions may apply. What is the difference in HS codes between cottonseeds and cotton linters? Cotton linters are classified under 140420, belonging to Chapter 14 plant materials, while cottonseeds are classified under 120729, belonging to oil seeds. Their uses and processing are different.
Q: What is the difference in HS codes between cottonseeds and cottonseed kernels?
A: Cottonseeds (unshelled) are classified under 120729, while cottonseed kernels (shelled) are usually classified under 120799 or 120890, and if oil-extracted under Chapter 15. The key difference lies in whether they are shelled and the degree of processing.
Q: How to determine whether cottonseeds are for seed use or non-seed use?
A: Seed cottonseeds require a certificate from the seed department or a contract stating they are for planting, and are usually subjected to selection, coating, etc.; non-seed cottonseeds are used for oil extraction or feed and have no proof of planting use.
Q: What regulatory documents are required for importing cottonseeds?
A: Generally, a phytosanitary certificate and certificate of origin are required; some countries may require a GMO certificate. For details, consult the Customs Tariff and regulatory conditions.
Q: How to check the tariff rate for cottonseeds?
A: Log on to the official website of the General Administration of Customs of China or use the 'Internet + Customs' platform, enter HS code 120729 to query the latest tariff rate. Rates vary due to trade agreements and annual adjustments.
Q: After cottonseeds are classified under 120729, what is the export tax rebate?
A: The export tax rebate rate should be queried in the export tax rebate rate database issued by the State Taxation Administration. Different goods have different rebate rates and may be adjusted. It is recommended to refer to the latest documents.
Q: If cottonseeds become moldy and deteriorated, can they still be declared under 120729?
A: Mold and deterioration may affect the quality of the goods, but classification is still based on the original attributes. If they have completely lost their use value, they may need to be classified as waste. It is recommended to consult customs.
Q: What code applies to cross-border e-commerce retail imports of cottonseeds?
A: Cross-border e-commerce retail imports of cottonseeds are still declared under 120729, but must comply with the cross-border e-commerce retail import goods list, and different tax rates and regulatory conditions may apply.
Q: What is the difference in HS codes between cottonseeds and cotton linters?
A: Cotton linters are classified under 140420, belonging to Chapter 14 plant materials, while cottonseeds are classified under 120729, belonging to oil seeds. Their uses and processing are different.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.