Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. Heading [1207](/headings/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](/headings/0801) or [0802](/headings/0802) or to olives (Chapter [7](/chapters/07) or [20](/chapters/20)). 2. Heading [1208](/headings/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 heading [2304](/headings/2304) to [2306](/headings/2306). 3. For the purposes of heading [1209](/headings/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](/headings/1209) does not, however, apply to the following even if for sowing: - a) leguminous vegetables or sweetcorn (Chapter [7](/chapters/07)); - b) spices or other products of Chapter [9](/chapters/09); - c) cereals (Chapter [10](/chapters/10)); or - d) products of heading [1201](/headings/1201) to [1207](/headings/1207) or [1211](/headings/1211). 4. Heading [1211](/headings/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](/headings/1211) does not, however apply to: - a) medicaments of Chapter [30](/chapters/30); - b) perfumery, cosmetic or toilet preparations of Chapter [33](/chapters/33); or - c) insecticides, fungicides, herbicides, disinfectants or similar products of heading [3808](/headings/3808). 5. For the purposes of heading [1212](/headings/1212), the term 'seaweeds and other algae' does not include: - a) dead single-cell micro-organisms of heading [2102](/headings/2102); - b) cultures of micro-organisms of heading [3002](/headings/3002); or - c) fertilisers of heading [3101](/headings/3101) or [3105](/headings/3105). ### Subheading note 1. For the purposes of subheading [1205 10](/subheadings/1205100000-80), 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. ### Additional chapter note 1. Oil seeds and oleaginous fruits shall be classified in the appropriate subheadings for seed or for sowing provided that: - the goods comply with The Oil and Fibre Plant Seeds Regulations 1993 or - it is established that the goods are actually intended for sowing.