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
10 declarable lines
Heading 2306 covers oilcake and other solid residues left after vegetable or microbial fats and oils are extracted, including meal, cake and pellets. It does not cover the soybean residues of heading 2304 or the residues of heading 2305. Lines are split first by the seed, nut or kernel the oil came from, and the residual 2306.90 group is then split into corn, hemp seeds and other.
Products in this heading
- Cottonseed meal left after cottonseed oil extraction
- Linseed (flaxseed) oilcake and meal
- Sunflower seed meal and pellets
- Canola and rapeseed meal, including low erucic acid varieties
- Copra cake and coconut meal
- Palm kernel cake and palm nut residues
- Corn germ meal and corn oilcake
- Hemp seed cake and meal
How to choose the right subheading
- Identify the seed, nut or kernel the oil was extracted from, since that decides the subheading.
- For rape or colza, check whether the seed is low erucic acid (2306.41) or other (2306.49).
- If the source is not named in 2306.10 through 2306.60, use the residual group 2306.90.
- Within 2306.90, check whether the residue is of corn, of hemp seeds, or other.
- Confirm the goods are solid residues from oil extraction and not a prepared animal feed.
Often confused with
- Soybean meal
Residues from soybean oil extraction have their own heading and are excluded from 2306 by name.
- Heading 2302Wheat bran and other milled cereal residues
These come from sifting or milling grain, not from oil extraction.
- Heading 2303Brewers and distillers dried grains
Brewing and distilling dregs are covered by heading 2303.
- Heading 2301Fish meal
Meal of fish or other aquatic animals is an animal protein product, not an oil extraction residue.
- Heading 2309Blended animal feed or pet food
Preparations used in animal feeding are classified in 2309, not as single oilcake residues.
Frequently asked questions
What is the HTS code for canola meal?
Low erucic acid rape or colza seed meal is classified under 2306.41.00.00, with a general (MFN) rate of 0.17¢/kg.
What is the duty on sunflower seed meal?
Sunflower seed oilcake and meal falls under 2306.30.00.00 and carries a general (MFN) rate of 0.45¢/kg.
How do I classify palm kernel cake?
Residues from palm nuts or kernels are classified under 2306.60.00.00, with a general (MFN) rate of 0.32¢/kg.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2306
- 2306.10.00.00Of cotton seeds0.56¢/kg
- 2306.20.00.00Of linseed0.12¢/kg
- 2306.30.00.00Of sunflower seeds0.45¢/kg
- 2306.41.00.00Of low euricic acid rape or colza seeds0.17¢/kg
- 2306.49.00.00Of rape or colza seeds / Other0.17¢/kg
- 2306.50.00.00Of coconut or copra0.45¢/kg
- 2306.60.00.00Of palm nuts or kernels0.32¢/kg
- 2306.90.01.20Of corn0.32¢/kg
- 2306.90.01.30Of hemp seeds0.32¢/kg
- 2306.90.01.50Other0.32¢/kg