Hibiscus cannabinus L. is an annual species cultivated for its fibers. The morphological description of the seeds of the cultivars ‘Endora’ and ‘Tainung' 1’ was broadened, a tetrazolium test procedure was adapted and adjusted, and the embryos were classified according to their viability and vigor. Cells from the seed coat layers participate in the seed coloration and ornamentation. The imbibition cap and the isthmus were identified, and their function wasanalyzed. Lipids and proteins were recognized in the mesophyll of cotyledons and the absence of areoles in the epidermis. Using the tetrazolium test, staining patterns were established to classify the seeds according to their viability. Both cultivars presented acceptable viability values. The germination test supported the proposed methodology for tetrazolium. Novel contributions are made to seed morphology, and structure-function relationships for water intake are proposed. The seeds of both cultivars share the morphological characteristics that are fundamental to the establishment of evaluation criteria in the tetrazolium biochemical test. The adapted tetrazolium viability test protocol allowed the seeds classification as either viable into three categories (high, medium, and low vigor) and non-viable seeds.