WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
23.03 - Residues of starch manufacture and similar residues, beet-pulp, ba asse and other f waste of sugar manufacture, brewing or distilling dregs and waste, w ether or not in the form of pellets. - Residues of starch manufacture and similar residues 2303.20 - Beet-pulp, bagasse and other waste of sugar manufacture 2303.30 - Brewing or distilling dregs and waste 2303.10 This heading covers, inter alia : (A) Residues of starch manufacture and similar residues (fiom maize (corn), rice, potatoes, etc. consist largely of fibrous and protein substances usually presented in the form of pel ets or meal but occasionally as cake. They are used for m m a l fodder or as fertilisers; some of these residues (e. ,maize steeping liquors) are used in the production of cultures for the manufacture of antgiotics. ? (B) Beet-pulp is the residue which remains after the su ar has been extracted fiom the root of the sugar beet. This pulp is classified in this hea tng whether wet or dried but, if with added molasses or otherwise prepared as animal food, it falls in heading 23.09. d (C) Bagasse is a residue consistin of the fibrous portion of the sugar cane after the juice has been extracted. It is used in e paper-making industry and in the preparation of animal food. (D) Other waste products of sugar manufacture covered by this heading include defecation scum, filter press residues, etc. (E) Brewing or distilling dregs and waste comprise in particular : (I) Dregs of cereals (barley, rye, etc.), obtained in the manufacture of beer and consisting of the exhausted grains remaining after the wort has been drawn off. (2) Malt sprouts separated from the malted grain during the kilning process. (3) Spent hops. (4) Dregs resulting fiom the distillation of spirits from grain, seeds, potatoes, etc. (5) Beet pulp wash (residues fiom the distillation of beet molasses). (All these products remain classified in the heading whether presented wet or dry.) The heading also covers the above products in the form of pellets (see the General Explanatory Note to this Chapter). This heading does not include : (a) Molasses resulting fiom the extraction or refining of sugar (heading 17.03). (b) Inactive or spent yeast (heading 21.02). (c) Crude potassium salts obtained by burning and washing residues of beet molasses (heading 26.21). (d) Bagasse pulp (heading 47.06). -
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.