This heading covers all seeds, fruit and spores of a kind used for sowing. It includes such products even if they are no longer capable of germination. However, it does not include products such as those mentioned at the end of this Explanatory Note, which, although intended for sowing, are classified elsewhere in the Nomenclature because they are normally used other than for sowing.
The heading includes beet seeds, grass or other herbage seeds (lucerne, sainfoin, clover, fescue, rye grass, Kentucky blue grass, timothy grass, etc.), seeds of ornamental flowers, vegetable seeds, seeds of forest trees (including pine cones bearing seeds), seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba, i.e., broad beans and horse beans), seeds of lupines, tamarind seeds, tobacco seeds, and seeds (not themselves used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes) of plants yielding the products of heading 12.11.
Products of this heading (especially grass seeds) may be dispersed with fine fertiliser particles on a paper backing and covered with a fine layer of wadding held in place by a reinforcing mesh of plastics.
The heading excludes :(a) Mushroom spawn (heading 06.02). (b) Leguminous vegetables and sweet corn (Chapter 7). (c) Fruit of Chapter 8. (d) Spices and other products of Chapter 9. (e) Cereal grains (Chapter 10). (f) Oil seeds and oleaginous fruits of headings 12.01 to 12.07. (g) Seeds and fruit which are themselves of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11). (h) Locust beans (heading 12.12).
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