2307.00.00.00 - Wine lees; argol
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2307.00.00.00, covers wine lees and argol. Wine lees are the sediment left at the bottom of a wine container after fermentation. Argol, also known as cream of tartar, is a hard, natural potassium bitartrate deposited as a crust on the walls of wine vats. Both are by-products of winemaking and are primarily used in various industrial applications, including the production of tartaric acid and baking powder.
It is important to distinguish this category from others within Chapter 23. While Chapter 23 broadly deals with residues and waste from the food industries, 2307.00.00.00 is specifically dedicated to these particular wine-related by-products. It is distinct from other food residues that may be destined for animal feed (Chapter 23, Subheading 2309) or those that might have undergone further processing into other food preparations.
As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification purposes remains on accurately identifying the material as either wine lees or argol, derived directly from the winemaking process, and ensuring it has not been further processed to the extent that it would fall under a different HTS heading. The presence of tartrates and sediment characteristic of wine fermentation is the key criterion.