WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
23.01 Flours, meals and pellets, of meat or meat offal, offish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. 230 1.10 - Flours, meals and pellets, of meat or meat offal; greaves 2301.20 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates This heading covers (1) Flours and meals, unfit for human consumption, obtained by processing either the whole animal (including poultry, marine mammals, fish or crustaceans, molluscs or other aquatic invertebrates) or animal products (such as meat or meat offal) other than bones, horns, shells, etc. These products (obtained mainly from slaughter houses, floating factories which process fishery products, canning or packing industries, etc.) are usually steam-heated and pressed or treated with a solvent to remove oil and fat. The resultant product is then dried and sterilised by prolonged heating, and finally ground. The heading also covers the above products in the form of pellets (see the General Explanatory Note to this Chapter). The flours, meals and pellets of this heading are used mainly in animal feeding, but may also be used for other purposes (e.g., as fertilisers). (2) Greaves, the membraneous tissues remaining after pig or other animal fats have been rendered. They are used mainly in the reparation of animal foods (e.g., dog biscuits), but they remain in the heading even if suita le for human consumption. E
1.- Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. Subheading Note. 1.- For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.