2306.10.00.00 - Of cotton seeds 🖩

This HTS category, 2306.10.00.00, specifically covers solid residues resulting from the extraction of fats and oils from cotton seeds. These residues, commonly known as cottonseed cake or meal, are characterized by their high protein content and are typically a byproduct of the oil processing industry. They are often used as animal feed, but the classification hinges on their origin from cotton seeds, irrespective of whether they are ground or pelleted.

This classification is distinct from its siblings by its exclusive focus on cottonseed residues. For instance, while 2306.20.00.00 pertains to residues from linseed, and 2306.30.00.00 covers sunflower seed residues, this category is strictly limited to materials derived from cotton seeds. It is also differentiated from residues of rape or colza seeds, as well as those from coconut, copra, palm nuts, or kernels. The key distinguishing factor is the specific botanical source of the oil-bearing seed.

As a leaf node within the HTS structure, 2306.10.00.00 does not have further subcategories. Therefore, classification under this code is determined solely by the material being a solid residue from cotton seed oil extraction. Users should ensure that the goods are indeed the residual cake or meal after oil pressing and are not themselves further processed into other distinct products classified elsewhere in the tariff schedule.