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 23.04 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 12.01 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 31.01 or 31.05.
Subheading Note.
1. -
For the purposes of subheading 1205.10, 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.