HTS heading · chapter 23
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
Analysis
Heading 2306 of the Harmonized Tariff Schedule covers 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. It divides into 8 six-digit subheadings and 8 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.
8 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2306.10 (unnamed, 1 line), 2306.20 (unnamed, 1 line), 2306.30 (unnamed, 1 line) and 2306.41 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224) and Wet Corn Milling and Starch Manufacturing (311221). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2306.10.00 | 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: of cotton seeds | 0.56¢/kg |
| 2306.20.00 | 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: of linseed | 0.12¢/kg |
| 2306.30.00 | Of sunflower seeds | 0.45¢/kg |
| 2306.41.00 | Of low euricic acid rape or colza seeds | 0.17¢/kg |
| 2306.49.00 | Of rape or colza seeds: other | 0.17¢/kg |
| 2306.50.00 | Of coconut or copra | 0.45¢/kg |
| 2306.60.00 | Of palm nuts or kernels | 0.32¢/kg |
| 2306.90.01 | 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: other | 0.32¢/kg |