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):

Chapter 23 of the Harmonized Tariff Schedule (HTS) encompasses residues and waste products derived from the food industries, as well as prepared animal feed. Within this chapter, heading 2301 specifically addresses products originating from meat, fish, or other aquatic invertebrates that are rendered unfit for human consumption. This includes materials processed into flours, meals, or pellets, along with greaves or cracklings. The core classification criterion for this heading is the origin of the material (meat, fish, or aquatic invertebrates) and its processing into specific forms (flours, meals, pellets, or greaves) for purposes other than direct human consumption.

Distinguishing heading 2301 from its siblings within Section IV, which covers a broad range of prepared foodstuffs, beverages, and tobacco, is crucial. While other headings might deal with edible animal products or processed foods, 2301 is specifically reserved for the by-products of animal or aquatic processing that have been rendered unusable for direct human consumption. This heading does not cover live animals (Chapter 01), edible meat or fish products (Chapters 02 and 03), or prepared meals for human consumption (various headings within Section IV).

The subcategories within 2301 further refine the classification based on the primary source material. Subheading 2301.10.00.00 specifically covers flours, meals, and pellets derived from meat or meat offal, as well as greaves. In contrast, subheading 2301.20.00 is designated for flours, meals, and pellets originating from fish or other aquatic invertebrates. This bifurcation allows for more precise tariff application based on whether the raw material was terrestrial animal-based or aquatic in origin.