Chapter 23 HS Codes: Chapter 23 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 23 of the WCO Harmonized System covers chapter 23 commodities. It groups 9 4-digit WCO headings and 23 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 23
Headings
9 Headings
Subheadings
23 HS6
US Tariff Status
Active 2026
Chapter 23 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings) | 2 subheadings | Browse Heading 2301 → |
| Heading 2302 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants | 4 subheadings | Browse Heading 2302 → |
| Heading 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | 3 subheadings | Browse Heading 2303 → |
| Heading 2304 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil | 1 subheadings | Browse Heading 2304 → |
| Heading 2305 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanut (ground-nut) oil | 1 subheadings | Browse Heading 2305 → |
| Heading 2306 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 | 8 subheadings | Browse Heading 2306 → |
| Heading 2307 | Wine lees; argol | 1 subheadings | Browse Heading 2307 → |
| Heading 2308 | Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | 1 subheadings | Browse Heading 2308 → |
| Heading 2309 | Preparations of a kind used in animal feeding | 2 subheadings | Browse Heading 2309 → |
Chapter 23 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 2301.10 | Flours, meals and pellets, of meat or meat offal; greaves (cracklings) | 2301 | View 2301.10 → |
| 2301.20 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | 2301 | View 2301.20 → |
| 2302.10 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, Of corn (maize) | 2302 | View 2302.10 → |
| 2302.30 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, Of wheat | 2302 | View 2302.30 → |
| 2302.40 | Of other cereals | 2302 | View 2302.40 → |
| 2302.50 | Of leguminous plants | 2302 | View 2302.50 → |
| 2303.10 | Residues of starch manufacture and similar residues | 2303 | View 2303.10 → |
| 2303.20 | Beet-pulp, bagasse and other waste of sugar manufacture | 2303 | View 2303.20 → |
| 2303.30 | Brewing or distilling dregs and waste | 2303 | View 2303.30 → |
| 2304.00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil | 2304 | View 2304.00 → |
| 2305.00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanut (ground-nut) oil | 2305 | View 2305.00 → |
| 2306.10 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305, Of cotton seeds | 2306 | View 2306.10 → |
| 2306.20 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305, Of linseed | 2306 | View 2306.20 → |
| 2306.30 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305, Of sunflower seeds | 2306 | View 2306.30 → |
| 2306.41 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305, Of rape or colza seeds, Of low euricic acid rape or colza seeds | 2306 | View 2306.41 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 23 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 23 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 23 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 23 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 23?
Chapter 23 (Chapter 23 Commodities) covers WCO Harmonized System 4-digit headings from 2301 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 23?
Chapter 23 contains 9 official 4-digit WCO headings and 23 6-digit tariff subheadings.
What is the US general import duty range for Chapter 23 commodities?
Base customs duties under Chapter 23 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 23 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 23?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 23.
How are products classified between adjacent headings in Chapter 23?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 23 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 23 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 23 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 23?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.