chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
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.
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.
1.- Fruits of Aojiso (Perilla frutescens var. acuta forma viridis), seeds of Asagao (Pharbitis nil), seeds of Amomum xanthioides, fruits of Alpinia oxyphylla, leaves of Ikariso (Epimedium grandiflorum var. thunbergianum), flowers of Utsubogusa (Prunella vulgaris var. lilacina), seeds of Ebisugusa (Cassia obtusifolia), leaves of Epimedium wushanense, leaves of Epimedium pubescens, leaves of Epimedium brevicornu, fruits of Evodia bodinieri, seeds of Okarasuuri (Trichosanthes bracteata), fruits, seeds, leaves and flowers of Obako (Plantago asiatica), fruits of Omisanzashi (Crataegus pinnatifida var. major), fruits of Okazeri (Cnidium monnieri), leaves of Oniyuri (Lilium lancifolium), fruits of Orandabiyu (Psoralea corylifolia), leaves and flowers of Kakidoshi (Glechoma hederacea var. grandis), calyxes of persimmons, seeds of Cassia tora, fruits of Katamenjiso (Perilla frutescens var. acuta forma discolor), flowers of Kawarayomogi (Artemisia capillaris), seeds of Kikarasuuri (Trichosanthes kirilowii var. japonicum), fruits of Kisasage (Catalpa ovata), immature fruits of Citrus aurantium (including Daidai (Citrus aurantium var. daidai)), leaves of Kibanaikariso (Epimedium koreanum), fruits and leaves of Kuko (Lycium chinense), fruits of Kuchinashi (Gardenia jasminoides), flowers of Keigai (Schizonepeta tenuifolia), leaves and flowers of Gennoshoko (Geranium thunbergii), fruits of Goshuyu (Evodia ruticarpa), flowers of Kobushi (Magnolia kobus), fruits of burdock, pericarp of Zakuro (Punica granatum), leaves of Sasakusa (Lophatherum gracile),seeds of Sanebutonatsume (Zizyphus jujuba var. spinosa), fruits of Sanzashi (Crataegus cuneata), fruits of Sanshuyu (Cornus officinalis), fruits and leaves of Shiso (Perilla frutescens var. acuta), seeds of Shinakarasuuri (Trichosanthes kirilowii), fruits of Shinarengyo (Forsythia viridissima), fruits of Shirominanten (Nandina domestica forma leucocarpa), leaves and flowers of Suikazura (Lonicera japonica), heartwood of Suo (Caesalpinia sappan), leaves of plants of the genus Dendrobium, pericarp of Daifukubinro (Areca dicksonii), flowers of Tamushiba (Magnolia salicifolia), fruits of Chosengomishi (Schisandra chinensis), sclerotium of Choreimaitake (Polyporus umbellatus), fruits of Chirimenaojiso (Perilla frutescens var. acuta forma viridicrispa), fruits and leaves of Chirimenjiso (Perilla frutescens var. crispa), seeds of Togan (Benincasa cerifera, including Benincasa cerifera forma emarginata), fruits of Tokisasage (Catalpa bungei), leaves of Tokiwaikariso (Epimedium sempervirens), leaves and flowers of Dokudami (Houttuynia cordata), fruits of Nagabakuko (Lycium barbarum), immature fruits of Natsumikan (Citrus natsudaidai), fruits of Nanten (Nandina domestica), seeds of Nenashikazura (Cuscuta japonica), fruits of Noibara (Rosa multiflora), flowers of Hakumokuren (Magnolia heptapeta (Magnolia denudata)), leaves and flowers of Hakka (Mentha arvensis var. piperascens), fruits of Hamago (Vitex rotundifolia), seeds of Hamanenashikazura (Cuscuta chinensis), fruits of Hamabishi (Tribulus terrestris), leaves of Biwa (Eriobotrya japonica), areca pericarp, flowers of Fukitampopo (Tussilago farfara), seeds of Fujimame (Dolichos lablab), fruiting body of Fuyumushinatsukusatake (Cordyceps sinensis) with a host, leaves of Hozakiikariso (Epimedium sagittatum), fruits of Hongoshuyu (Evodia officinalis), flowers of Magnolia sprengeri, flowers of Magnolia biondii, sclerotium of Matsuhodo (Wolfiporia cocos (Poria cocos)), seeds of Mamedaoshi (Cuscuta australis), fruits of Mitsubahamago (Vitex trifolia), fruits of mylobaran, leaves and flowers of Mehajiki (Leonurus japonicus), leaves of Lilium pumilum, leaves of Lilium brownii (including Hakatayuri (Lilium brownii var. colchesteri)), leaves and flowers of Leonurus sibiricus, fruits of Rengyo (Forsythia suspensa), leaves of Lophatherum sinense.