HS 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
HEADING DEFINITION & DISAMBIGUATION
HS Heading 2306 encompasses 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. It classifies 8 6-digit WCO subheadings within Chapter 23 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 2306
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 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 | 23 | View 2306.10 Package → |
| 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 | 23 | View 2306.20 Package → |
| 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 | 23 | View 2306.30 Package → |
| 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 | 23 | View 2306.41 Package → |
| 2306.49 | Of rape or colza seeds, Other | 23 | View 2306.49 Package → |
| 2306.50 | 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 coconut or copra | 23 | View 2306.50 Package → |
| 2306.60 | 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 palm nuts or kernels | 23 | View 2306.60 Package → |
| 2306.90 | Other | 23 | View 2306.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 2306
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 2306 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 2306 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 2306 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 2306?
HS Heading 2306 covers 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, grouping 8 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 2306?
Subheadings under Heading 2306 range from 2306.11 to 2306.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 2306?
US MFN general duty rates for Heading 2306 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 2306?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 2306?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 2306?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 2306 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 2306?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 2306?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 2306?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.