HS Code for Palm kernel cake

Palm kernel cake is classified under HS code 230660 as it is a solid residue resulting from the extraction of vegetable oils. Chapter 23 covers residues and waste from the food industries and prepared animal fodder. Heading 2306 specifically includes 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. Subheading 230660 is the specific code for residues derived from palm nuts or kernels. This product is the fibrous material remaining after the oil has been pressed or solvent-extracted from the palm kernel. It is a significant commodity in the animal feed industry due to its protein and energy content. The classification is based on its status as a byproduct of the oil milling process and its primary use as a constituent in animal feed. It is distinct from the oil itself and from the unprocessed nuts.

Products Included

• Palm kernel expeller (PKE)
• Palm kernel meal
• De-oiled palm kernel residue
• Palm kernel pellets for animal feed
• Solid residues from palm nut oil extraction

Common Misclassification

Palm kernel cake is sometimes misclassified under HS code 230690, which is a catch-all for "other" oil-cakes. However, because there is a specific subheading for palm nuts (230660), the specific code must take precedence. It is also occasionally confused with HS code 120710, which is for the palm nuts themselves before the oil has been extracted. Once the oil is removed, the residue must move to Chapter 23.

FAQ

What is the HS code for palm kernel cake?

The specific HS code for palm kernel cake and other solid residues from palm nut oil extraction is 230660.

Is palm kernel cake the same as palm oil?

No, palm oil is the liquid fat extracted from the fruit or kernel (Chapter 15), while palm kernel cake is the solid fibrous residue left over after extraction (Chapter 23).