2306.60.00.00 - Of palm nuts or kernels

This HTS classification, 2306.60.00.00, specifically covers the solid residues derived from the extraction of vegetable fats or oils from palm nuts or kernels. These residues, commonly known as oilcake or meal, are a byproduct of processing palm fruits for their oil. They are typically presented in a solid form, which may be ground or pelletized for ease of handling and transportation. The primary use of these materials is often as an ingredient in animal feed, owing to their residual nutritional content.

Distinguishing this category from its siblings, it is crucial to identify the specific source material of the oil extraction. While other categories within heading 2306 cover residues from cotton seeds, linseed, sunflower seeds, and rape or colza seeds, this classification is exclusively for products originating from palm nuts and kernels. This specificity ensures accurate tariff application based on the botanical origin of the feedstock used in the oil extraction process.

As a leaf node in the HTS structure, 2306.60.00.00 does not have further subcategories. Therefore, the classification is directly applied to the oilcake and solid residues obtained from palm nuts or kernels. The key determinant for classification under this code is the definitive identification of palm nuts or kernels as the sole source of the extracted fats or oils, leading to the resultant solid residue.