1204.00.00 - Flaxseed (linseed), whether or not broken

This HTS classification, 1204.00.00, specifically addresses flaxseed, also commonly known as linseed. This entry encompasses flaxseed in its entirety, regardless of whether it has been broken or processed to some extent. Flaxseed is primarily recognized for its oil content and is a key commodity in both agricultural and industrial sectors.

Within Section II of the Harmonized Tariff Schedule, which deals with Vegetable Products, Chapter 12 focuses on oil seeds, oleaginous fruits, and similar grains and seeds. Flaxseed falls squarely within this chapter's scope, differentiating it from other raw agricultural products like live animals (e.g., Chapter 01), which are classified based on their biological nature rather than their commodity use. It is distinct from other oil seeds within Chapter 12 by its unique botanical origin and specific trade applications.

The subcategories under 1204.00.00 further refine the classification based on the intended use of the flaxseed. "For sowing" designates seed intended for agricultural propagation, requiring specific purity and viability standards. "For use as oil stock" pertains to flaxseed destined for oil extraction, a major industrial application. The "Other" category serves as a residual for flaxseed that does not fit these specific end-use distinctions, ensuring comprehensive coverage.