WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 (+). 2306.10 2306.20 2306.30 2306.41 2306.49 2306.50 2306.60 2306.90 - Of cotton seeds - Of linseed - Of sunflower seeds - Of rape or colza seeds : - - Of low erucic acid rape or colza seeds - - Other - Of coconut or copra - Of palm nuts or kerneIs - Other This headmg covers oil-cake and other solid residues other than those of heading 23.04 or 23.05, remaining afier the extraction of oil from oil seeds, oleaginous fixits and germ of cereals by solvents or in a press or rotary expeller. This heading also includes de-oiled bran obtained as a residue after the extraction of oil from rice bran. Certain oil-cakes and other solid residues (linseed, cotton seed, sesame, copra, etc.) constitute valuable animal foods; some (e.g., castor) are unsuitable for animal fodder and are used as fertilisers; others (e.g., bitter almond and mustard cake) are used for the extraction of essential oils. The residues classified in this headin may be in the form of slabs (cakes), meal or pellets (see the General Explanatory Note to this hapter). This heading also includes non-textured defatted flour fit for human consumption. The heading excludes oil dregs (heading 15.22).
Subheading Explanatory Note. Subheading 2306.41 As regards " low erucic acid rape or colza seeds ", see Subheading Note 1 to Chapter 12 and the Explanatory Note to heading 12.05. -
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.