HTS heading · chapter 23
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
Analysis
Heading 2303 of the Harmonized Tariff Schedule covers 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. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) 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 2303.10 (unnamed, 1 line), 2303.20 (unnamed, 1 line) and 2303.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Wet Corn Milling and Starch Manufacturing (311221), Sugar Manufacturing (31131) and Breweries (312120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2303.10.00 | Residues of starch manufacture and similar residues | 1.4% |
| 2303.20.00 | Beet-pulp, bagasse and other waste of sugar manufacture | Free |
| 2303.30.00 | Brewing or distilling dregs and waste | Free |