UK Harmonised System · Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
Chapter 23 — Residues and waste from the food industries; prepared animal fodder
9 headingssit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace — it walks the tree, cites binding rulings, and produces a signed audit Case Pack.
Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. Heading [2309](/headings/2309) 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](/commodities/2306410000), the expression 'low erucic acid rape or colza seeds' means seeds as defined in subheading note 1 to Chapter [12](/chapters/12). ### Additional chapter notes 1. Codes [2303 10 11](/subheadings/2303101100-80) and [2303 10 19](/commodities/2303101900) include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process. Their starch content shall not exceed 28% by weight on the dry product, in accordance with the method contained in the UK equivalent of Annex III, part K, to Regulation (EC) No 152/2009 and their fat content shall not exceed 4.5% by weight on the dry product, determined in accordance with the method contained in the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009. 2. Code [2306 90 05](/commodities/2306900500) includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product: - a. products of: - oil content: less than 3% - starch content: less than 45% - protein content (nitrogen content x 6.25): not less than 11.5%; - b. products of: - oil content: not less than 3% and not more than 8% - starch content: less than 45% - protein content (nitrogen content x 6.25): not less than 13%. Moreover, such residues shall not contain ingredients which are not obtained from maize grains. For the determination of the starch and protein content, the methods set out in the UK equivalent of Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied. For the determination of the oil and moisture content, the methods set out in the UK equivalent of Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied. Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded. 3. For the purposes of codes [2307 00 11](/commodities/2307001100), [2307 00 19](/commodities/2307001900), [2308 00 11](/commodities/2308001100) and [2308 00 19](/commodities/2308001900), the following expressions shall have the meanings hereby assigned to them: - 'actual alcoholic strength by mass': the number of kilograms of pure alcohol contained in 100kg of the product, - 'potential alcoholic strength by mass': the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100kg of the product, - 'total alcoholic strength by mass': the sum of the actual and potential alcoholic strengths by mass, - '% mas': the symbol for alcoholic strength by mass. 4. For the purposes of codes [2309 10 11](/commodities/2309101100) to [2309 10 70](/commodities/2309107000) and [2309 90 31](/subheadings/2309903100-80) to [2309 90 70](/subheadings/2309907000-80), the expression 'milk products' means the products of heading [0401](/headings/0401), [0402](/headings/0402), [0404](/headings/0404), [0405](/headings/0405) and [0406](/headings/0406) and of codes [0403 20 11](/commodities/0403201100) to [0403 20 39](/commodities/0403203900), [0403 90 11](/commodities/0403901100) to [0403 90 69](/commodities/0403906900), [1702 11 00](/commodities/1702110000), [1702 19 00](/commodities/1702190000) and [2106 90 51](/subheadings/2106905100-80). 5. Code [2309 90 20](/commodities/2309902000) includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing: - screenings from maize used in the wet process in a proportion not exceeding 15% by weight, and/or - residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products. These products may also contain residues from the extraction of maize germ oil by the wet milling process. Their starch content shall not exceed 28% by weight on the dry product in accordance with the method contained in the UK equivalent of Annex III, part K, to Regulation (EC) 152/2009, their fat content shall not exceed 4.5% by weight on the dry product determined in accordance with the method contained in the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40% on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.