Broken 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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the kernels are residues after oil extraction
Residues from oil extraction fall under heading 23.06, not 12.07.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify that the kernels are not mixed with other materials that could alter classification
• Provide a detailed product description to the CBSA, including the oil content
• Ensure the kernels are not treated with any substances that could make them waste products
Related Products under Tariff item 1207.29.00
Black 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.
Cracked 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.
Delinted 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.
Unginned 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.
Whole 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.