Chapter 23
Food Industry Residues and Waste
By TariffCenter Research Team · Updated 2026-04-09 · Source: USITC Harmonized Tariff Schedule
At a glance
Chapter 23 contains 84 HTS lines covering food industry residues and waste. General U.S. duty rates: Free to 7.5%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.
2301 — Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings)
#Heading 2301 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings):
Free
2301.10.00.00
Flours, meals and pellets, of meat or meat offal; greaves (cracklings)
Free
2301.20.00
Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
Free
2301.20.00.10
Herring meal; pilchard meal
Free
2301.20.00.90
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings): | Free | 301: 25%S122: 10% |
| 2301.10.00.00 | Flours, meals and pellets, of meat or meat offal; greaves (cracklings) | Free | 301: 25%S122: 10% |
| 2301.20.00 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | Free | 301: 25%S122: 10% |
| 2301.20.00.10 | Herring meal; pilchard meal | Free | 301: 25%S122: 10% |
| 2301.20.00.90 | Other | Free | 301: 25%S122: 10% |
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
#Heading 2302 contains 11 HTS lines. General U.S. duty rates: Free–1.4%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
2302.10.00.00
Of corn (maize)
Free
2302.30.00
Of wheat
Free
2302.30.00.10
Bran, shorts and middlings
Free
2302.30.00.90
Other
Free
2302.40.01
Of other cereals
Free
2302.40.01.05
Of rice
Free
2302.40.01.10
Of other single cereal grains, chopped, crushed or ground
Free
2302.40.01.20
Pelletized screenings (clearings)
Free
2302.40.01.90
Other
Free
2302.50.00.00
Of leguminous plants
1.4%
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 2302.10.00.00 | Of corn (maize) | Free | 301: 25%S122: 10% |
| 2302.30.00 | Of wheat | Free | 301: 25%S122: 10% |
| 2302.30.00.10 | Bran, shorts and middlings | Free | 301: 25%S122: 10% |
| 2302.30.00.90 | Other | Free | 301: 25%S122: 10% |
| 2302.40.01 | Of other cereals | Free | 301: 25%S122: 10% |
| 2302.40.01.05 | Of rice | Free | 301: 25%S122: 10% |
| 2302.40.01.10 | Of other single cereal grains, chopped, crushed or ground | Free | 301: 25%S122: 10% |
| 2302.40.01.20 | Pelletized screenings (clearings) | Free | 301: 25%S122: 10% |
| 2302.40.01.90 | Other | Free | 301: 25%S122: 10% |
| 2302.50.00.00 | Of leguminous plants | 1.4% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
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
#Heading 2303 contains 9 HTS lines. General U.S. duty rates: Free–1.4%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
2303.10.00
Residues of starch manufacture and similar residues
1.4%
2303.10.00.10
Corn gluten feed
Free
2303.10.00.20
Corn gluten meal
Free
2303.10.00.40
Other
Free
2303.20.00
Beet-pulp, bagasse and other waste of sugar manufacture
Free
2303.20.00.20
Dried beet-pulp
Free
2303.20.00.40
Other
Free
2303.30.00.00
Brewing or distilling dregs and waste
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 2303.10.00 | Residues of starch manufacture and similar residues | 1.4% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 2303.10.00.10 | Corn gluten feed | Free | 301: 25%S122: 10% |
| 2303.10.00.20 | Corn gluten meal | Free | 301: 25%S122: 10% |
| 2303.10.00.40 | Other | Free | 301: 25%S122: 10% |
| 2303.20.00 | Beet-pulp, bagasse and other waste of sugar manufacture | Free | 301: 25%S122: 10% |
| 2303.20.00.20 | Dried beet-pulp | Free | 301: 25%S122: 10% |
| 2303.20.00.40 | Other | Free | 301: 25%S122: 10% |
| 2303.30.00.00 | Brewing or distilling dregs and waste | Free | 301: 25%S122: 10% |
2304 — Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
#Heading 2304 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
2304.00.00
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
0.45¢/kg
2304.00.00.10
Certified organic
Free
2304.00.00.90
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2304.00.00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil | 0.45¢/kg | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 2304.00.00.10 | Certified organic | Free | 301: 25%S122: 10% |
| 2304.00.00.90 | Other | Free | 301: 25%S122: 10% |
2305 — Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanut (ground-nut) oil
#Heading 2305 contains 1 HTS line. General U.S. duty rates: —. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2305.00.00.00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanut (ground-nut) oil | 0.32¢/kg | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
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
#Heading 2306 contains 12 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
2306.10.00.00
Of cotton seeds
0.56¢/kg
2306.20.00.00
Of linseed
0.12¢/kg
2306.30.00.00
Of sunflower seeds
0.45¢/kg
2306.41.00.00
Of low euricic acid rape or colza seeds
0.17¢/kg
2306.49.00.00
Other
0.17¢/kg
2306.50.00.00
Of coconut or copra
0.45¢/kg
2306.60.00.00
Of palm nuts or kernels
0.32¢/kg
2306.90.01
Other
0.32¢/kg
2306.90.01.20
Of corn
Free
2306.90.01.30
Of hemp seeds
Free
2306.90.01.50
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 2306.10.00.00 | Of cotton seeds | 0.56¢/kg | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 2306.20.00.00 | Of linseed | 0.12¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.30.00.00 | Of sunflower seeds | 0.45¢/kg | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.41.00.00 | Of low euricic acid rape or colza seeds | 0.17¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.49.00.00 | Other | 0.17¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.50.00.00 | Of coconut or copra | 0.45¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.60.00.00 | Of palm nuts or kernels | 0.32¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.90.01 | Other | 0.32¢/kg | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2306.90.01.20 | Of corn | Free | 301: 25%S122: 10% |
| 2306.90.01.30 | Of hemp seeds | Free | 301: 25%S122: 10% |
| 2306.90.01.50 | Other | Free | 301: 25%S122: 10% |
2307 — Wine lees; argol
#Heading 2307 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2307.00.00.00 | Wine lees; argol | Free | 301: 25%S122: 10% |
2308 — Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
#Heading 2308 contains 7 HTS lines. General U.S. duty rates: Free–1.9%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
2308.00
Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:
Free
2308.00.10.00
Acorns and horse-chestnuts
1.4%
2308.00.93.00
Screenings, scalpings, chaff or scourings, ground, or not ground, of flaxseed (linseed)
Free
2308.00.95.00
Dehydrated marigolds
1.9%
2308.00.98
Other
1.4%
2308.00.98.20
Citrus pulp pellets
Free
2308.00.98.90
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2308.00 | Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included: | Free | 301: 25%S122: 10% |
| 2308.00.10.00 | Acorns and horse-chestnuts | 1.4% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 2308.00.93.00 | Screenings, scalpings, chaff or scourings, ground, or not ground, of flaxseed (linseed) | Free | 301: 25%S122: 10% |
| 2308.00.95.00 | Dehydrated marigolds | 1.9% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2308.00.98 | Other | 1.4% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA, OM,P,PA,PE,S,SG) |
| 2308.00.98.20 | Citrus pulp pellets | Free | 301: 25%S122: 10% |
| 2308.00.98.90 | Other | Free | 301: 25%S122: 10% |
2309 — Preparations of a kind used in animal feeding
#Heading 2309 contains 35 HTS lines. General U.S. duty rates: Free–7.5%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
2309
Preparations of a kind used in animal feeding:
Free
2309.10.00
Dog or cat food, put up for retail sale
Free
2309.10.00.10
In airtight containers
Free
2309.10.00.90
Other
Free
2309.90
Other:
Free
2309.90.10
Mixed feeds or mixed feed ingredients
Free
2309.90.10.05
Bird seed
Free
2309.90.10.15
Other pet food, put up for retail sale
Free
2309.90.10.20
Poultry feeds, prepared
Free
2309.90.10.30
Dairy cattle feed, prepared
Free
2309.90.10.32
Other cattle feed, prepared
Free
2309.90.10.35
Swine feed, prepared
Free
2309.90.10.45
Other livestock feed, prepared
Free
2309.90.10.50
Other
Free
2309.90.22
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
7.5%
2309.90.22.10
Milk replacer
Free
2309.90.22.90
Other
Free
2309.90.24
Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions
7.5%
2309.90.24.10
Milk replacer
Free
2309.90.24.90
Other
Free
2309.90.28
Other
80.4¢/kg + 6.4%
2309.90.28.10
Milk replacer
Free
2309.90.28.90
Other
Free
2309.90.42
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
7.5%
2309.90.42.10
Milk replacer
Free
2309.90.42.90
Other
Free
2309.90.44
Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions
7.5%
2309.90.44.10
Milk replacer
Free
2309.90.44.90
Other
Free
2309.90.48
Other
80.4¢/kg + 6.4%
2309.90.48.10
Milk replacer
Free
2309.90.48.90
Other
Free
2309.90.60.00
Animal feeds containing egg
1.9%
2309.90.70.00
Preparations, with a basis of vitamin B12, for supplementing animal feed
1.4%
2309.90.95.00
Other
1.4%
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 2309 | Preparations of a kind used in animal feeding: | Free | 301: 25%S122: 10% |
| 2309.10.00 | Dog or cat food, put up for retail sale | Free | 301: 25%S122: 10% |
| 2309.10.00.10 | In airtight containers | Free | 301: 25%S122: 10% |
| 2309.10.00.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90 | Other: | Free | 301: 25%S122: 10% |
| 2309.90.10 | Mixed feeds or mixed feed ingredients | Free | 301: 25%S122: 10% |
| 2309.90.10.05 | Bird seed | Free | 301: 25%S122: 10% |
| 2309.90.10.15 | Other pet food, put up for retail sale | Free | 301: 25%S122: 10% |
| 2309.90.10.20 | Poultry feeds, prepared | Free | 301: 25%S122: 10% |
| 2309.90.10.30 | Dairy cattle feed, prepared | Free | 301: 25%S122: 10% |
| 2309.90.10.32 | Other cattle feed, prepared | Free | 301: 25%S122: 10% |
| 2309.90.10.35 | Swine feed, prepared | Free | 301: 25%S122: 10% |
| 2309.90.10.45 | Other livestock feed, prepared | Free | 301: 25%S122: 10% |
| 2309.90.10.50 | Other | Free | 301: 25%S122: 10% |
| 2309.90.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7.5% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2309.90.22.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.22.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.24 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 7.5% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2309.90.24.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.24.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.28 | Other | 80.4¢/kg + 6.4% | 301: 25%S122: 10%hts_special: Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.05.01-9823.05.06 (S+) |
| 2309.90.28.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.28.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7.5% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2309.90.42.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.42.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.44 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 7.5% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2309.90.44.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.44.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.48 | Other | 80.4¢/kg + 6.4% | 301: 25%S122: 10%hts_special: Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.05.01-9823.05.06 (S+) |
| 2309.90.48.10 | Milk replacer | Free | 301: 25%S122: 10% |
| 2309.90.48.90 | Other | Free | 301: 25%S122: 10% |
| 2309.90.60.00 | Animal feeds containing egg | 1.9% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 2309.90.70.00 | Preparations, with a basis of vitamin B12, for supplementing animal feed | 1.4% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 2309.90.95.00 | Other | 1.4% | 301: 25%S122: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
Frequently Asked Questions — Chapter 23
Sources & Methodology
- Base HTS rates: U.S. International Trade Commission — Harmonized Tariff Schedule (2025 edition, Chapter 23). “General rate” shows the min–max range across all 10-digit subheadings.
- Section 301 rates: Office of the U.S. Trade Representative — Section 301 action lists. Flags indicate HTS lines listed on USTR China 301 Lists 1–4B.
- Reciprocal tariffs: Based on the post-SCOTUS Section 122 framework (February 2026). See the TariffCenter Tariff Tracker for current program status.
- Verify before importing: U.S. Customs and Border Protection — Rulings Online or consult a licensed customs broker for binding classification rulings.
Glossary
- General rate (MFN rate)
- The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
- Section 301 tariff (301: 7.5%–100%)
- An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. Rates vary by product list and category: Lists 1–3 at 25%, List 4A at 7.5%, with four-year review increases up to 100% on strategic sectors (EVs, semiconductors, solar, medical equipment). Applied on top of the MFN base rate.
- Section 122 surcharge (Sec. 122: 15%)
- A 15% global surcharge on all imports enacted under Section 122 authority after the February 2026 SCOTUS ruling struck down IEEPA-based reciprocal tariffs. USMCA-qualifying goods are exempt. Stacked on top of base and Section 301 rates.
- Section 232 tariff (S232)
- Tariffs on qualifying steel, aluminum, copper, and derivative products imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds. Rates now vary by product bucket and current Chapter 99 treatment.
- hts_special / Special rates
- Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.