HTS heading · chapter 23
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
Analysis
Heading 2302 of the Harmonized Tariff Schedule covers 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. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 1.4%. The median line pays duty-free.
Its median rate of duty-free sits at the 24th percentile of the headings in chapter 23.
The largest subheadings are 2302.10 (unnamed, 1 line), 2302.30 (unnamed, 1 line), 2302.40 (unnamed, 1 line) and 2302.50 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Flour Milling (311211) and Rice Milling (311212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2302.10.00 | 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: of corn (maize) | Free |
| 2302.30.00 | 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: of wheat | Free |
| 2302.40.01 | 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: of other cereals | Free |
| 2302.50.00 | Of leguminous plants | 1.4% |