HTS chapter · section II
Chapter 12
Vegetable products
Chapter 12 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 14 headings and 74 eight-digit tariff lines.
The spread of 163.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
34 of its 44 lines with a percentage rate are duty-free at the general rate (77%) and 10 are dutiable, from duty-free up to 163.8%. The median line pays duty-free.
30 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 1209 (seeds, fruits and spores of a kind used for sowing), with 18 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
4 of its 14 headings are entirely duty-free at the general rate, including 1201 (soybeans, whether or not broken), 1203 (copra) and 1206 (sunflower seeds, whether or not broken).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 1201 | Soybeans, whether or not broken | 2 | 2 | duty-free |
| 1202 | Peanuts (ground-nuts), not roasted or otherwise cooked, whether or not shelled or broken | 12 | 0 | 131.8% |
| 1203 | Copra | 1 | 1 | duty-free |
| 1204 | Flaxseed (linseed), whether or not broken | 1 | 0 | – |
| 1205 | Rape or colza seeds, whether or not broken | 2 | 0 | – |
| 1206 | Sunflower seeds, whether or not broken | 1 | 1 | duty-free |
| 1207 | Other oil seeds and oleaginous fruits, whether or not broken | 10 | 6 | duty-free |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | 2 | 0 | 1.65% |
| 1209 | Seeds, fruits and spores of a kind used for sowing | 18 | 9 | duty-free |
| 1210 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | 2 | 0 | – |
| 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar… | 11 | 7 | duty-free |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other… | 9 | 6 | duty-free |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 1 | 1 | duty-free |
| 1214 | Rutabagas (swedes), mangolds, fodder roots, hay, alfalfa (lucerne), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not… | 2 | 1 | 0.7% |