Chapter 23
Residues and waste from the food industries; prepared animal feed
Section IV — Prepared foodstuffs; beverages, spirits and vinegar;tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body · 9 headings · 23 subheadings
Duty in chapter 23 at a glance
Counted across the 77 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 31 of 77 stating a rate
- Ad valorem range
- 1.4% – 7.5%
- Dutiable per unit, not on value
- 21 lines are charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Section IV notes PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.
2. For the purposes of this section, unless the context otherwise requires--
(a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
(b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;
(c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and
(d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.
Chapter 23 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and byproducts of such processing.
Chapter 23 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
1. For the purposes of subheading 2306.41, the expression " low erucic acid rape or colza seeds" means seeds as defined in subheading note 1 to chapter 12.
Chapter 23 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. The term "mixed feeds and mixed-feed ingredients" in subheading 2309.90.10 embraces products of heading 2309 which are admixtures of grains (or products, including byproducts, obtained in milling grains) with molasses, oilcake, oil-cake meal or feedstuffs, and which consist of not less than 6 percent by weight of grain or grain products.
2. The aggregate quantity of animal feed containing milk or milk derivatives entered under subheadings 2309.90.24 and 2309.90.44 in any calendar year shall not exceed 7,399,700 kilograms (articles the product of Mexico shall not be permitted or included in the aforementioned quantitative limitation and no such articles shall be classifiable therein).
Of the quantitative limitations provided for in this note, the countries listed below shall have access to not less than the quantities specified below:
Quantity (kg) Ireland 5,470,323 United Kingdom 83,914 New Zealand 1,782,618 Australia 56,699
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 23
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings)
2302 Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
2309 Preparations of a kind used in animal feeding
Other chapters
Common questions
What does HS chapter 23 cover?
Residues and waste from the food industries; prepared animal feed. It contains 9 headings and 23 six-digit subheadings, and sits in Section IV (prepared foodstuffs; beverages, spirits and vinegar;tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body).
Are chapter 23's notes legally binding?
This chapter carries 6 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.