1206.00.00.20 - For use as oil stock 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 4.4¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers sunflower seeds specifically designated and intended for use as "oil stock." This means the seeds are primarily being imported or exported for the extraction of sunflower oil, rather than for other purposes such as human consumption or planting. The classification hinges on the intended end-use, with a focus on the seeds' role in the oil production process.
It is important to distinguish this category from its sibling, 1206.00.00.31, which is for sunflower seeds "for sowing." Those seeds are selected and treated for their viability as planting material, intended to grow into new sunflower plants. The "Other" sibling category would encompass any remaining sunflower seeds not falling under the specific uses of oil stock or sowing.
As this is a leaf node, there are no further subcategories under 1206.00.00.20. Therefore, the classification is specific to sunflower seeds whose sole or primary purpose is to be processed into oil. Importers and exporters should ensure they have documentation or clear evidence supporting the intended use as oil stock when utilizing this HTS code.