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This heading covers seeds and fruits of a kind used for the extraction of edible or industrial oils and fats, other than those specified in headings 12.01 to 12.06 (see also General Explanatory Note).
The heading covers, inter alia :
Babassu kernels
Beech nuts
Candlenuts
Carapa nuts (e.g., touloucouna nuts)
Castor oil seeds
Chaulmoogra seeds
Cotton seeds
Croton seeds
Evening primrose seeds of the species Oenothera biennis and Oenothera lamarckiana
Grape pips
Hemp seeds
Illipe seeds
Kapok seeds
Mowra seeds
Mustard seeds
Niger seeds
Oiticica seeds
Palm nuts and kernels
Perilla seeds
Physic (pulza) nuts
Poppy seeds
Safflower seeds
Sesamum seeds
Shea nuts (Karite nuts)
Stillingia seeds
Tea seeds
Tung nuts (or oleococca seeds)Subheading Explanatory Note. Subheading 1207.21
For the purposes of subheading 1207.21, the term "seed" covers only cotton seeds regarded by the competent national authorities as being for sowing.
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