Chapter 1207 — Customs Tariff Headings
Subheadings
Products classified under Tariff item 12.07
Bulk Palm Nuts for Crushing
Bulk palm nuts for crushing are unhusked or partially husked oil palm fruits imported specifically for industrial kernel separation and oil pressing. They fall under tariff item 1207.10.00 as palm nuts and kernels, which includes raw oleaginous fruits of the oil palm in their natural state.
1207.10.00Cracked Palm Nuts
Cracked palm nuts are hard-shelled fruits of the oil palm containing the kernel inside, intentionally broken for processing. Tariff item 1207.10.00 explicitly covers palm nuts and kernels whether or not broken, so cracked nuts remain within this heading as oleaginous fruits.
1207.10.00Dried Palm Kernel Pieces
Dried palm kernel pieces are fragmented kernels from oil palm, sun-dried or mechanically dried to reduce moisture for storage and transport. They remain under tariff item 1207.10.00 as broken palm kernels, an oleaginous fruit, provided no further processing such as oil extraction has occurred.
1207.10.00Fermented Palm Kernels
Fermented palm kernels undergo natural lactic fermentation to enhance flavor or preservation before oil extraction. They remain classified under tariff item 1207.10.00 as palm nuts and kernels, since fermentation is a natural preservation process that does not constitute advanced processing beyond the scope of the heading.
1207.10.00Fresh Palm Kernel Nuts
Fresh palm kernel nuts are recently harvested kernels still containing natural moisture from oil palm fruits. They are classified under tariff item 1207.10.00 as palm nuts and kernels, whether or not broken, covering them in their raw, unprocessed state.
1207.10.00Organic Certified Palm Kernels
Organic certified palm kernels are whole kernels from oil palm grown without synthetic pesticides, verified by organic standards. Tariff item 1207.10.00 applies regardless of organic status, as palm nuts and kernels are classified by their nature, not their production method.
1207.10.00Palm Kernel Halves
Palm kernel halves are palm kernels split into two pieces after shell removal, facilitating oil extraction. Tariff item 1207.10.00 includes such broken forms of palm nuts and kernels as other oil seeds and oleaginous fruits, so halves are covered.
1207.10.00Whole Palm Kernels
Whole palm kernels are the edible seeds extracted from the fruit of the oil palm tree (Elaeis guineensis). They are classified under tariff item 1207.10.00 as palm nuts and kernels, whether or not broken, used primarily for oil extraction.
1207.21.00Black Cotton Seeds (Gossypium herbaceum)
Black cotton seeds from Gossypium herbaceum, a variety of cotton seed used for oil and fiber production. They are classified under tariff item 1207.21.00 as cotton seeds, whether or not broken, and are not further processed beyond their natural state.
1207.21.00Cotton Seeds for Biodiesel Production
High-oil-content cotton seeds selected for biodiesel production, which are crushed and transesterified to produce renewable fuel. These seeds are classified under 1207.21.00 as cotton seeds, whether or not broken, regardless of their end use.
1207.21.00Cracked Cotton Seeds
Cracked cotton seeds, mechanically broken but not further processed, used for oil pressing or animal feed. They fall under tariff item 1207.21.00 as cotton seeds, whether or not broken, and retain their oleaginous character.
1207.21.00Delinted Whole Cotton Seeds
Delinted whole cotton seeds with lint fibers removed but kernels intact, used for planting or direct oil milling. They are classified under 1207.21.00 as cotton seeds, whether or not broken, as delinting does not alter their essential character.
1207.21.00Pima Cotton Seeds
Pima cotton seeds from Gossypium barbadense, a premium variety valued for superior oil quality. They are classified under 1207.21.00 as cotton seeds, regardless of the variety, and are not further processed.
1207.21.00Unginned Cotton Seeds in Bulk
Raw cotton seeds still attached to the cotton boll or with natural fuzz, shipped in bulk for oil production. They are classified under 1207.21.00 as cotton seeds in their natural form, whether or not broken.
1207.21.00Upland Cotton Seeds
Upland cotton seeds from Gossypium hirsutum, a common variety used in bulk for cottonseed oil mills. They are classified under 1207.21.00 as cotton seeds, covering all types of cotton seeds for various applications.
1207.21.00Whole Cotton Seeds for Oil Extraction
Whole cotton seeds for oil extraction, harvested from Gossypium plants and not further processed. They are classified under 1207.21.00 as cotton seeds in their natural seed form, whether or not broken.
1207.29.00Black Cotton Seeds Variety Pima
Pima variety cotton seeds (Gossypium barbadense) are a type of cotton seed used primarily for specialty oil extraction. They fall under this tariff item as 'other' cotton seeds, since the variety does not affect classification under heading 12.07, which covers oil seeds and oleaginous fruits whether or not broken.
1207.29.00Broken Cotton Seed Kernels
Broken cotton seed kernels are cotton seeds that have been broken during harvest or light processing but still contain oil. They are classified under this tariff item because heading 12.07 explicitly includes oil seeds 'whether or not broken', and they are not yet processed into residues.
1207.29.00Cracked Cotton Seeds for Feed
Cracked cotton seeds for feed are lightly cracked but not crushed for oil, and are used in animal feed after oil removal. They fall under this tariff item as 'other' cotton seeds, whether or not broken, since they are not fully processed residues and retain their oil-bearing nature.
1207.29.00Delinted Cotton Seeds for Processing
Delinted cotton seeds for processing have had their linters removed but are not further processed, making them suitable for oil milling. They are classified under this tariff item as 'other' cotton seeds, since delinting is a preparatory step that does not exclude them from heading 12.07.
1207.29.00Unginned Cotton Seeds in Bulk
Unginned cotton seeds in bulk are cotton seeds still attached to some fiber remnants, not separated for textile use. They are classified under this tariff item as 'other' cotton seeds, since they are not prepared for sowing or textile purposes and are primarily valued for their oil content.
1207.29.00Whole Cotton Seeds for Oil Extraction
Whole cotton seeds for oil extraction are unginned seeds harvested from Gossypium plants, used primarily for extracting cottonseed oil. They fall under this tariff item as 'other' cotton seeds, not specifically excluded or prepared for sowing, and are covered by heading 12.07.
1207.30.00Broken Castor Oil Seeds
Mechanically fractured castor oil seeds, ready for oil pressing, are explicitly covered by tariff item 1207.30.00 as 'whether or not broken' includes broken seeds. These are commonly shipped in bulk for biofuel production and industrial oil extraction.
1207.30.00Castor Oil Seeds for biofuel
Castor oil seeds graded specifically for biodiesel production due to their high oil content, falling under tariff item 1207.30.00 as castor oil seeds. These are increasingly imported for renewable energy applications in Canada.
1207.30.00Crushed Castor Oil Seeds
Crushed castor oil seeds, mechanically broken but not further processed, are classified under tariff item 1207.30.00 as castor oil seeds 'whether or not broken'. These are ideal for pressing into castor oil used in cosmetics and industrial lubricants.
1207.30.00Dried Castor Oil Seeds
Dried castor oil seeds, sun- or machine-dried to reduce moisture and improve oil yield, fall under tariff item 1207.30.00 as castor oil seeds. Drying is a preservation step that does not change the seed's classification.
1207.30.00High-Yield Castor Oil Seeds
High-yield hybrid castor seeds bred for maximum oil content (up to 50%), classified under tariff item 1207.30.00 as castor oil seeds. These are primarily imported for industrial applications such as nylon production and specialty chemicals.
1207.30.00Hulled Castor Oil Seeds
Hulled castor oil seeds, with outer hulls removed for easier oil processing, remain classified under tariff item 1207.30.00 as castor oil seeds 'whether or not broken'. Hulling is a preparation step that does not affect the tariff classification.
1207.30.00Organic Castor Oil Seeds
Certified organic whole castor oil seeds, grown without synthetic pesticides, are classified under tariff item 1207.30.00 as castor oil seeds. These are used in natural cosmetics and biofuel production, with organic certification not affecting tariff classification.
1207.30.00Whole Castor Oil Seeds
Whole castor oil seeds (Ricinus communis), unground and harvested for oil extraction, are classified under tariff item 1207.30.00 as castor oil seeds 'whether or not broken'. These seeds contain high ricinoleic acid, making them a key source for industrial oil.
1207.40.00Black Sesame Seeds
Whole black sesame seeds, unbroken and unprocessed, are oleaginous fruits of the Sesamum indicum plant. They are used in Asian cuisine, salads, and tahini production, and fall under tariff item 1207.40.00 as sesamum seeds.
1207.40.00Broken Sesame Seeds for Oil Extraction
Broken sesame seeds, cracked during harvest or processing, are explicitly covered by tariff item 1207.40.00 as sesamum seeds 'whether or not broken.' They are primarily destined for industrial oil extraction.
1207.40.00Certified Organic Black Sesame Seeds
Certified organic black sesame seeds, whole and unhulled, are classified under tariff item 1207.40.00 as sesamum seeds. Organic certification does not change the tariff classification, but may affect duty rates.
1207.40.00Certified Organic Broken Sesame Seeds
Certified organic broken sesame seeds, cracked during processing, are classified under tariff item 1207.40.00 as sesamum seeds 'whether or not broken.' They are used for oil or food purposes.
1207.40.00Certified Organic Ethiopian White Sesame Seeds
Certified organic Ethiopian white sesame seeds, a premium Humera variety, are classified under tariff item 1207.40.00 as sesamum seeds. They are valued for high oil yield and clean taste.
1207.40.00Certified Organic Hulled Sesame Seeds for Oil Extraction
Certified organic hulled sesame seeds for oil extraction are classified under tariff item 1207.40.00 as sesamum seeds. Hulling does not change the classification, and organic status may affect duty rates.
1207.40.00Certified Organic Toasted Sesame Seeds
Certified organic toasted sesame seeds, lightly toasted, are classified under tariff item 1207.40.00 as sesamum seeds. Toasting does not constitute sufficient processing to change the tariff classification.
1207.40.00Certified Organic White Hulled Sesame Seeds
Certified organic white hulled sesame seeds, with the outer shell removed, are classified under tariff item 1207.40.00 as sesamum seeds. They are used in premium culinary applications.
1207.40.00Certified Organic Whole White Sesame Seeds
Certified organic whole white sesame seeds, unhulled and grown without synthetic inputs, are classified under tariff item 1207.40.00 as sesamum seeds. They are used in breads, salads, and confections.
1207.40.00Organic Hulled Sesame Seeds
Organic hulled sesame seeds, with the outer hull removed, remain classified as sesamum seeds under tariff item 1207.40.00. They are used in health food markets and baking, and organic status does not alter the tariff classification.
1207.40.00Sesame Seeds for Bird Feed
Sesame seeds for bird feed, even if lower grade, are still classified as sesamum seeds under tariff item 1207.40.00. The end use does not change the tariff classification, as the seeds are not further processed.
1207.40.00Sterilized Sesame Seeds
Sterilized sesame seeds, heat-treated for microbial reduction, remain raw and unprocessed for tariff purposes. They are classified under tariff item 1207.40.00 as sesamum seeds, as sterilization does not constitute further preparation.
1207.40.00Toasted Sesame Seeds for Tahini
Lightly toasted sesame seeds for tahini production are still classified under tariff item 1207.40.00, as toasting is a minimal process that does not prepare them for immediate consumption. They remain sesamum seeds for tariff purposes.
1207.40.00Unhulled Brown Sesame Seeds
Unhulled brown sesame seeds, with intact hulls, are standard sesamum seeds used in breads and confections. They are classified under tariff item 1207.40.00 as unbroken, unprocessed oil seeds.
1207.40.00White Hulled Sesame Seeds
White hulled sesame seeds, with hulls removed, are used primarily for baking and toppings. They are classified under tariff item 1207.40.00 as sesamum seeds, regardless of hulling.
1207.50.00Black Mustard Seeds
Intact black mustard seeds (Brassica nigra) valued for their high oil content. These are raw oil seeds, not further processed, and fall under tariff item 1207.50.00 as mustard seeds.
1207.50.00Brown Mustard Seeds
Whole brown mustard seeds (Brassica juncea), an oleaginous fruit used primarily for oil production. These are unbroken oil seeds, separate from defatted meals or flours, and fall under tariff item 1207.50.00.
1207.50.00Bulk Hulled Mustard Seeds
Hulled yellow mustard seeds in bulk for industrial oil extraction, with outer hull removed but kernel intact. These remain under tariff item 1207.50.00 as oil seeds not further processed.
1207.50.00Cracked Yellow Mustard Seeds
Yellow mustard seeds that have been lightly cracked but remain primarily intact for oil pressing. These are still classified under tariff item 1207.50.00 as oil seeds 'whether or not broken'.
1207.50.00High-Erucic Mustard Seeds
Mustard seeds with elevated erucic acid for industrial oil uses. These are still under tariff item 1207.50.00; erucic content distinguishes them from low-erucic rapeseed in 1205.10.
1207.50.00Mixed Mustard Seed Variety
Blend of yellow and brown mustard seeds for balanced oil profile in extraction. These are classified wholly under tariff item 1207.50.00 as mustard seeds, with no separate provision for mixes.
1207.50.00Mustard Seeds in 50kg Bags
Yellow mustard seeds packed in 50kg polypropylene bags for bulk oil mill shipment. Packaging does not affect tariff item 1207.50.00 classification as raw oil seeds.
1207.50.00Organic Brown Mustard Seeds
Certified organic brown mustard seeds grown without synthetic pesticides, destined for organic oil production. Tariff item 1207.50.00 applies regardless of organic status, as base oil seeds.
1207.50.00White Mustard Seeds for Oil
White mustard seeds (Sinapis alba) specifically graded for high oil yield in pressing operations. Tariff item 1207.50.00 captures these as primary oil seeds form.
1207.50.00Yellow Mustard Seeds
Whole yellow mustard seeds (Sinapis alba) harvested for oil extraction or culinary use. These are classified under tariff item 1207.50.00 as mustard seeds, which are oil seeds whether or not broken, distinct from prepared mustard products.
1207.60.00Broken Safflower Seeds Bulk Pack
Mechanically cracked safflower (Carthamus tinctorius) seeds supplied in bulk for commercial oil pressing or animal feed blending. Tariff item 1207.60.00 covers safflower seeds whether or not broken, so the cracked form does not change classification.
1207.60.00High Oleic Safflower Seeds
Genetically selected safflower seeds (Carthamus tinctorius) with high oleic acid content for stable cooking oil production. Tariff item 1207.60.00 covers all safflower seeds regardless of varietal oil profile, so the high-oleic trait does not affect classification.
1207.60.00Organic Safflower Seeds Certified
Certified organic whole safflower seeds (Carthamus tinctorius) grown without synthetic pesticides, intended for organic oil production. Tariff item 1207.60.00 applies to safflower seeds regardless of organic certification, which is a production standard rather than a tariff distinction.
1207.60.00Raw Safflower Seeds Industrial Grade
Industrial-grade safflower (Carthamus tinctorius) seeds for biofuel or paint oil production, often with higher impurities tolerated. Tariff item 1207.60.00 covers all safflower seeds, including those of industrial quality, as long as they are not processed beyond breaking.
1207.60.00Safflower Seeds for Bird Feed
Cleaned whole safflower seeds (Carthamus tinctorius) packaged for wild bird feeding, valued for deterring squirrels. Tariff item 1207.60.00 applies to raw oil seeds, whether or not broken, prior to further processing, so birdseed in this form remains classified here.