HTS heading · chapter 12
1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
Analysis
Heading 1208 of the Harmonized Tariff Schedule covers flours and meals of oil seeds or oleaginous fruits, other than those of mustard. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 1.4% to 1.9% with a median of 1.65%, so the line you choose sets the duty.
Its median rate of 1.65% sits at the 82nd percentile of the headings in chapter 12.
The largest subheadings are 1208.10 (unnamed, 1 line) and 1208.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1208.10.00 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: of soybeans | 1.9% |
| 1208.90.00 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: other | 1.4% |