Tourteaux et autres résidus solides, même broyés ou agglomérés sous forme de pellets, de l'extraction de l'huile de soja

2022/1103

Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00 . Desolventizing-toasting and standardization of fiber content by readdition of previously removed seed hulls are normal technical processes in the production of soya-bean oil and meal. The product therefore retains the character of a residue resulting from the extraction of soya-bean oil, used as animal feed stuffs (see also General Harmonized System Explanatory Note (HSEN) to Chapter 23, first paragraph, and HSEN to heading 2304 , first paragraph). Consequently, the product is to be classified under CN code 2304 00 00 as other solid residue resulting from the extraction of soya- bean oil. Documented CN 2026 code: 23040000.

1271/2011

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00. Although the product is used in the food industry, it is not a food preparation complying with the characteristics described under heading 1901 or a food preparation not elsewhere specified or included under heading 2106. Therefore classification under headings 1901 and 2106 is excluded. As the product is composed of various residues and wastes derived from vegetable materials used by food preparing industries, as animal feeding stuffs and for human consumption, it is to be classified in Chapter 23 (see Harmonized System Explanatory Notes to Chapter 23, General, first paragraph). The product is therefore to be classified under CN code 2304 00 00 as other solid residues resulting from the extraction of soya-bean oil. Documented CN 2026 code: 23040000.