1207.21.00.00 - Seed

This HTS classification, 1207.21.00.00, specifically covers **cotton seeds**. These are the seeds derived from the cotton plant, primarily utilized for their oil content or as planting material for future cotton cultivation. The classification pertains to the raw, unprocessed seeds themselves, before any significant further processing such as crushing for oil extraction has occurred.

This category is distinguished from its sibling, 1207.29.00.00, which encompasses "other" cotton seeds. While this heading is for cotton seeds, the "other" designation would typically apply to seeds that may have undergone some minor preparation not amounting to significant processing, or perhaps if there are specific varieties or forms of cotton seeds that are not implicitly covered by the primary entry but are still considered cotton seeds. For 1207.21.00.00, the focus is on the most direct and common form of cotton seeds.

As this is a leaf node, there are no further subcategories. Therefore, the classification 1207.21.00.00 is the most specific designation for cotton seeds within this section of the HTS. Classification at this level relies on the clear identification of the merchandise as being derived from the cotton plant and retaining the physical characteristics of a seed.