2306.50.00.00 - Of coconut or copra

HTS code 2306.50.00.00 specifically classifies oilcake and other solid residues resulting from the extraction of vegetable fats and oils derived from coconut or copra. These materials are the byproducts of processing these tropical nuts to obtain their oils, and they are typically utilized as components in animal feed or as fertilizer due to their remaining nutritional content.

This category is distinguished from its siblings by its origin. For instance, 2306.10.00.00 pertains to residues from cotton seeds, 2306.20.00.00 from linseed, and 2306.30.00.00 from sunflower seeds, each possessing different physical characteristics and nutritional profiles based on the parent seed or nut. Similarly, 2306.60.00.00 covers residues from palm nuts or kernels, which are distinct from coconut or copra.

As a leaf node within the HTS structure, 2306.50.00.00 does not have further subcategories. Therefore, classification under this heading is solely determined by the origin of the solid residue being from coconut or copra, after the extraction of their respective fats or oils, and excluding materials classified under headings 2304 (soybean residues) or 2305 (other oilcake from oil nuts and oil kernels). The physical form, whether ground or pelleted, does not alter its classification within this specific code.