Chapter notes
Chapter 12 -NOTES
l. Heading No. l2.07 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 to apply to products of heading
No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2. Heading No. 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 heading Nos. 23.04 to 23.06.
3. For the purposes of heading No. l2.09, 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 No. l2.09 does not, however, apply to the following
even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices and other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings Nos. l2.01 to l2.07 or 12.11.
4. Heading No. l2.11 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 No. l2.11 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 No. 38.08.
5. For the purposes of heading No 12.12 the term "seaweeds
and other algae" does not include:
(a) Dead single-cell micro-organisms of heading No. 21.02;
(b) Cultures of micro-organisms of heading No. 30.02; or
(c) Fertillisers of heading No. 31.01 or 31.05.