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:

HTS Code 2303 encompasses a specific group of by-products derived from industrial food processing, primarily from starch, sugar, and alcoholic beverage production. This category is distinct from live animals (Chapters 01-05), which are living organisms intended for food, breeding, or other purposes. Instead, 2303 focuses on residual materials that have undergone significant processing and are no longer considered primary food products for direct human consumption. These residues are often characterized by their altered physical state and diminished nutritional value compared to their original source materials.

The classification within 2303 is further delineated based on the source of the residue. The subcategories capture the principal origins of these waste materials. For instance, residues from starch manufacture are separate from by-products generated during sugar processing, such as beet pulp and bagasse. Similarly, dregs and waste resulting from brewing and distilling operations constitute another distinct group. This granular breakdown aids in precise classification, reflecting the different industrial processes and the unique characteristics of each type of residue.

Understanding these distinctions is crucial for accurate customs declarations. While these materials may originate from food industries, their nature as by-products means they are often utilized as animal feed ingredients, biofuels, or for other industrial applications, differentiating them from finished foodstuffs covered in other chapters of Section IV. The subcategories provide clear pathways for importers and exporters to correctly identify and declare these specialized residues.