HTS tariff line · chapter 23
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
Analysis
HTS 2302.40.01 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… under heading 2302 (bran, sharps (middlings) and other residues, whether or not in the form of pellets…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in metric tons.
Neighbouring lines carry rates from duty-free to 1.4%, so the exact line matters. The widest gap is with 2302.50.00 (of leguminous plants), at 1.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 48% of the 23 tariff lines in chapter 23. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 2302.10.00 (bran, sharps (middlings) and other residues, whether or not…, duty-free), 2302.30.00 (bran, sharps (middlings) and other residues, whether or not…, duty-free) and 2302.50.00 (of leguminous plants, 1.4%).
Statistical suffixes
Neighbouring 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 |
| 2302.50.00 | Of leguminous plants | 1.4% |