1207 91 10 00: Seed (1).

1. Heading 1207 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 0801 or 0802 or to olives (Chapter 7 or 20).

2. Heading 1208 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 to 2306.

3. For the purposes of heading 1209, 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 1209 does not, however, apply to the following, even if for sowing:

1. (a) leguminous vegetables or sweetcorn (Chapter 7);

2. (b) spices or other products of Chapter 9;

3. (c) cereals (Chapter 10); or

4. (d) products of headings 1201 to 1207 or 1211.

4. Heading 1211 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 1211 does not, however, apply to:

1. (a) medicaments of Chapter 30;

2. (b) perfumery, cosmetic or toilet preparations of Chapter 33; or

3. (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5. For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

1. (a) dead single-cell micro-organisms of heading 2102;

2. (b) cultures of micro-organisms of heading 3002; or

3. (c) fertilisers of heading 3101 or 3105.