Analysis
Heading 1207 of the Harmonized Tariff Schedule covers other oil seeds and oleaginous fruits, whether or not broken. It divides into 10 six-digit subheadings and 10 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
Every one of its 10 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
4 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 largest subheadings are 1207.10 (unnamed, 1 line), 1207.21 (unnamed, 1 line), 1207.29 (unnamed, 1 line) and 1207.30 (unnamed, 1 line).
Its median rate of duty-free sits at the 39th percentile of the headings in chapter 12.
By Census's concordance, most of its statistical lines are made by Oilseed (except Soybean) Farming (111120), Other Vegetable (except Potato) and Melon Farming (111219) and Cotton Farming (111920). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1207.10.00 | Palm nuts and kernels | Free |
| 1207.21.00 | Cotton seeds: seed | 0.47¢/kg |
| 1207.29.00 | Cotton seeds: other | 0.47¢/kg |
| 1207.30.00 | Other oil seeds and oleaginous fruits, whether or not broken: castor oil seeds | Free |
| 1207.40.00 | Other oil seeds and oleaginous fruits, whether or not broken: sesame seeds | Free |
| 1207.50.00 | Other oil seeds and oleaginous fruits, whether or not broken: mustard seeds | Free |
| 1207.60.00 | Safflower (Carthamus tinctorius) seeds | Free |
| 1207.70.00 | Other oil seeds and oleaginous fruits, whether or not broken: melon seeds | 0.83¢/kg |
| 1207.91.00 | Other: poppy seeds | 0.06¢/kg |
| 1207.99.03 | Other: other | Free |