WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. This heading covers oil-cake and other solid residues remaining after the extraction of oil fkom so a beans by solvents or in a press or rotary expeller. These residues constitute valuable animal oods. P The residues classified in this heading may be in the form ofslabs (cakes), meal or pellets (see the General Explanatory Note to this Chapter). This heading also includes non-textured defatted soya-bean flour fit for human consumption. This heading excludes : (a) Oil dregs (heading 15.22). (b) Protein concentrates obtained by the elimination of certain constituents of defatted soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading 21.06).
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.