Analysis
HTS 1207.21.00 covers cotton seeds: seed under heading 1207 (other oil seeds and oleaginous fruits, whether or not broken).
The general rate is 0.47¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.47¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 111920 (Cotton Farming). That is the industry code a US manufacturer of the same product would normally use.
The general rate of 0.47¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1207.10.00 | Palm nuts and kernels | Free |
| 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 |