HS Code for Cottonseed oil cake

Cottonseed oil cake is classified under HS code 2306.10. This classification is situated within Chapter 23, which covers residues and waste from the food industries and prepared animal fodder. Heading 2306 specifically identifies "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." When cottonseed is processed to extract oil, the remaining solid matter is known as oil cake or meal. This byproduct is high in protein and is primarily used in the formulation of animal feed. The classification depends on the fact that the product is a residue of the oil extraction process. If the seeds were simply ground without oil extraction, they would remain in Chapter 12. The inclusion of "pellets" in the description ensures that even compressed forms of the residue are captured under this specific code. According to the General Interpretative Rules, specifically GRI 1, the classification is governed by the heading text. Chapter Note 1 to Chapter 23 further clarifies that products of a kind used in animal feeding, not elsewhere specified or included, obtained by the processing of vegetable or animal materials, fall here. Cottonseed oil cake is a classic example of such a residue. It is distinct from "flours and meals" of oil seeds (heading 1208) because those are typically obtained from whole seeds, whereas 2306 specifically refers to residues left after the oil has been removed.

Products Included

• Cottonseed oil cake (solid residue)
• Cottonseed meal (ground residue)
• Cottonseed pellets for livestock feed
• De-oiled cottonseed cake

Common Misclassification

Cottonseed oil cake is often misclassified under HS code 1208.90, which covers flours and meals of oil seeds. The key difference is that 1208.90 applies to products where the oil has not been extracted, whereas 2306.10 is specifically for residues after extraction. Another error is using 2308.00, which is a "basket" category for vegetable materials used in animal feed. Since cottonseed oil cake is specifically named in heading 2306, GRI 1 requires it to be placed there rather than in a general category. Finally, ensure it is not confused with 2309.90, which is for complete prepared animal feeds containing multiple ingredients.

FAQ

What is the HS code for cottonseed oil cake?

The HS code for cottonseed oil cake and other solid residues resulting from oil extraction is 2306.10.

Does this code include cottonseed meal?

Yes, cottonseed meal is simply the ground form of the oil cake and is included under HS code 2306.10.