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GOODS ACROSS BORDERS

HS HEADING 2306

Oil-cake 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 no. 2304 or 2305

In plain English

This category covers solid leftovers from making vegetable or microbial oils, which may be ground up or shaped into pellets. These residues exclude those already listed under other specific oil categories. The items are sorted into separate groups based on the specific plant source of the oil, such as cotton, linseed, sunflower, coconut, or palm. Other types of oil residues that do not fit the specific plant categories are placed in a general remaining group.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (8)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

2306.10

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of cotton seed oils

2306.20

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of linseed oils

2306.30

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of sunflower seed oils

2306.41

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or colza seed oils

2306.49

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of rape seed oils (other than low erucic acid rape or colza)

2306.50

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra seed oils

2306.60

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels oils

2306.90

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of oils, n.e.c. in heading no. 2306

Chapter 23 classification notes

Chapter 23 covers significant trade volumes including pet food. Pet food destined for retail sale must comply with destination veterinary + labelling rules; personal-quantity pet-food carriage with the pet usually clears as personal effects.

Frequent misclassification in this chapter

Pet food 2309.10 (dog/cat) vs 2309.90 (other animal feed); commercial-grade animal feed has different duty than retail pet food.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 23

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog