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12.01 Soya beans, whether or not broken.
Soya beans are very important source of vegetable oil. The soya beans of this heading may be heat treated for the purpose of de bittering (see General Explanatory Note).
However, the heading excludes roasted soya beans used as a coffee substitute (heading 21.01).Subheading Explanatory Note. Subheading 1201.10
For the purposes of subheading 1201.10, the term "seed" covers only soya beans regarded by the competent national authorities as being for sowing.
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제2부 식물성 생산품
> 제12류 채유용종자·과실
> 제1201호 대두 
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