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:

HTS 2302 encompasses various residues derived from the processing of cereals and leguminous plants. This category specifically includes bran, sharps (middlings), and other byproducts generated during the sifting, milling, or other mechanical working of these agricultural commodities. These materials are typically characterized by their fibrous composition and can be presented in their natural form or as pellets for ease of handling and storage. The key defining factor for classification under 2302 is that the material is a direct residue of cereal or legume processing, not a primary product itself.

Distinguishing HTS 2302 from its siblings within Chapter 23 requires understanding the nature of the residues. For instance, categories like 2301 cover animal feed, which may incorporate ingredients from 2302 but are formulated products. HTS 2302 focuses solely on the raw or semi-processed residues themselves. Furthermore, it is crucial to differentiate these residues from the primary cereals or leguminous plants they originate from, which would be classified under different chapters based on their unprocessed state.

The subcategories within HTS 2302 provide further specificity based on the source material. 2302.10.00.00 is dedicated to residues from corn (maize), while 2302.30.00 specifically covers wheat byproducts. Residues from other cereals, not otherwise specified, fall under 2302.40.01. Lastly, 2302.50.00.00 accounts for residues derived from leguminous plants. This granular breakdown allows for precise classification based on the specific type of agricultural commodity processed.