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Nijerya1209 99 10 · Forest-tree seeds
This subheading covers grains and other seeds of forest trees, even if they are intended for the production of ornamental trees or shrubs in the importing country.
For the purposes of this subheading, the term ‘trees’ is taken to mean all trees, shrubs or shrublike trees whose trunks, stems and branches are of a woody consistency.
This subheading covers all the seeds and fruit of a kind used for sowing:
1. trees of European as well as exotic species intended for the afforestation of land, with a view to the production of timber but also for the purpose of retaining soils or as a defence against erosion;
2. trees used for ornamental purposes or in the landscaping of parks, public or private gardens or for lining public squares, town streets, roads, canals, etc.
Among the trees of the second group — which for the most part belong to the same species as those of the first group — are included those trees which are used not only for their shape or the colour of their foliage (for example, certain types of poplar, maple, conifers, etc.) but also for their flowers (for example, mimosa, tamarisk, magnolia, lilac, laburnum, Japanese cherry, Judas tree, roses) or for the bright colour of their fruit (for example, cherry laurel, cotoneaster, pyracantha or ‘fire-thorn’).
However, the following seeds and fruit are excluded from this subheading even if intended to be used for sowing:
(a) the fruit or nuts falling in Chapter 8 (in particular, nuts, for example, chestnuts, walnuts, hazelnuts, pecans, almonds, etc.);
(b) the seeds and fruit falling in Chapter 9 (for example, juniper seeds);
(c) oilseeds and oleaginous nuts falling in headings 1201 to 1207 (for example, beechnuts, palm kernels).
This subheading also excludes:
(a) tamarind seeds (subheading 1209 99 99); and
(b) acorns and horse chestnuts (subheading 2308 00 40).