1207.30.00.00 - Castor oil seeds 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1207.30.00.00, specifically enumerates "Castor oil seeds." These are the seeds from the castor bean plant (Ricinus communis), which are primarily valued for their high oil content. The oil extracted from these seeds is widely used in industrial applications, including lubricants, paints, and plastics, as well as in certain medicinal and cosmetic products. The classification here is based on the specific botanical origin and the intended primary use for oil extraction, distinguishing them from other types of seeds.
When classifying within the broader "Other oil seeds and oleaginous fruits" heading (1207), it is crucial to differentiate castor oil seeds from their siblings. For instance, while palm nuts and kernels (1207.10.00.00) and cotton seeds are also sources of oil, their botanical origin and chemical composition lead to distinct classification. Similarly, sesame seeds (1207.40.00), mustard seeds (1207.50.00.00), and safflower seeds (1207.60.00.00) are all oleaginous fruits, but they are categorized separately due to their unique species and differing oil characteristics and applications.
As a leaf node, HTS 1207.30.00.00 does not have further subdivisions. Therefore, classification at this level relies on a clear identification of the commodity as castor oil seeds. It is important to note that the seeds should be identifiable as such, and while they may be broken or processed to some extent (e.g., dehusked), their fundamental identity as castor oil seeds must remain. This specific designation ensures that the appropriate duty rates and trade regulations are applied to this commercially significant commodity.