1201.90.00.05 - Seeds of a kind used as oil stock

This HTS category, "Seeds of a kind used as oil stock, other," specifically covers oil-bearing seeds that are not soybeans, but are intended for the extraction of oils. The key criterion for inclusion here is the primary use of the seed as a source for oil production, encompassing a wide variety of seeds beyond those specifically enumerated in other subheadings. Examples of goods that would fall under this classification include sunflower seeds, rapeseed (canola), flaxseed, and cottonseed, provided their principal intended use is for oil extraction.

This subheading differentiates itself from other categories by its focus on the *function* of the seed as an oil stock, rather than its botanical classification or specific processing. While other subheadings might detail specific types of oilseeds, this "other" category serves as a residual for any oil-bearing seeds that do not fit into more narrowly defined categories. The emphasis is on the commodity's intended end-use in the oil extraction industry.

As this is a leaf node within the HTS classification, there are no further subcategories. Therefore, the classification determination relies solely on whether the imported seeds are of a kind used as oil stock and are not soybeans. Customs officers will assess the typical commercial use and physical characteristics of the seeds to ensure accurate classification.