Chapter notes
1. Heading 12.07 applies, inter alia, to palm nuts and
kernels, cotton seeds, castor oil seeds, sesamum seeds,
mustard seeds, safflower seeds, poppy seeds and shea
nuts (karite nuts). It does not apply to products of
heading 08.01 or 08.02 or to olives (Chapter 7 or
Chapter 20).
2. Heading 12.08 applies not only to non-defatted flours
and meals but also to flours and meals which have been
partially defatted or defatted and wholly or partially
refatted with their original oils. It does not,
however, apply to residues of headings 2304.00.00 to
23.06.
3. For the purposes of heading 12.09, beet seeds, grass
and other herbage seeds, seeds of ornamental flowers,
vegetable seeds, seeds of forest trees, seeds of fruit
trees, seeds of vetches (other than those of the
species Vicia faba) or of lupines are to be regarded as
"seeds of a kind used for sowing".
Heading 12.09 does not, however, apply to the following
even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 1201.00 to 12.07 or 12.11.
4. Heading 12.11 applies, inter alia, to the following
plants or parts thereof: basil, borage, ginseng,
hyssop, liquorice, all species of mint, rosemary, rue,
sage and wormwood.
Heading 12.11 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of
Chapter 33; or
(c) Insecticides, fungicides, herbicides,
disinfectants or similar products of heading 38.08.
5. For the purposes of heading 12.12, the term "seaweeds
and other algae" does not include:
(a) Dead single cell micro organisms of heading 21.02;
(b) Cultures of micro organisms of heading 30.02; or
(c) Fertilisers of heading 3101.00.00 or 31.05.
Subheading Note.
1. For the purposes of subheading 1205.10.00, the
expression "low erucic acid, rape or colza seeds" means
rape or colza seeds yielding a fixed oil which has an
erucic acid content of less than 2% by weight and
yielding a solid component which contains less than 30
micromoles of glucosinolates per gram.