No. Heading 1204 covers flaxseed regardless of whether it is destined for food processing, oil crushing, or industrial use. The single subheading 120400 applies in all cases. However, food-grade shipments are subject to FDA oversight, while industrial-grade material may not be, so end-use documentation can matter for admissibility even though it does not change the tariff classification.

Canada is one of the world's largest flaxseed producers, with prairie growing conditions well-suited to the crop and established export infrastructure oriented toward the US market. Geographic proximity reduces freight costs, and USMCA provides a favorable duty framework, making Canadian flaxseed highly competitive for US crushers and food manufacturers.