1204.00.00.10 - For sowing 🖩

This HTS category, 1204.00.00.10, specifically classifies flaxseed (linseed) when it is intended for use as seed for planting. This means that the flaxseed's primary purpose must be germination and cultivation to produce new crops, rather than for oil extraction or other industrial or food uses. The key determinant for classification within this subheading is the declared intent and suitability of the flaxseed for sowing.

Distinguishing this category from its siblings is crucial for accurate classification. The sibling category ": For use as oil stock" covers flaxseed destined for crushing and extraction of its oil content. Another sibling, ": Other", would encompass flaxseed not meeting the criteria for sowing or oil stock, which could include flaxseed intended for direct consumption as food or for other miscellaneous purposes. Therefore, the "For sowing" designation hinges on the seed's viability and intended role in agriculture.

As this is a leaf node, there are no further subdivisions. Classification under 1204.00.00.10 is definitive once the product is identified as flaxseed and its intended use for propagation has been established. Importers and exporters should ensure appropriate documentation reflects this intended use to support the classification.