Analysis
HTS 1207.10.00 covers palm nuts and kernels under heading 1207 (other oil seeds and oleaginous fruits, whether or not broken).
There is no general-rate duty on this line, which puts it with roughly 77% of the 44 tariff lines in chapter 12 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 111335 (Tree Nut Farming), the industry a domestic producer of these goods reports under.
All 9 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |