HS 230230 Of wheat

Quick Answer: HS Code 230230 specifically covers bran, sharps, and other residues derived from the sifting, milling, or other working of wheat. These are typically by-products of flour production, used primarily in animal feed. Importers and exporters should note the varying duty structures across major jurisdictions. For instance, the UK applies specific duties, such as 36.00 GBP or 74.00 GBP per 1000 kg, depending on the specific product and origin. The EU also uses specific duties, with rates around 89.00 EUR per 1000 kg. In contrast, the US applies ad valorem duties, with rates ranging from 10% to Free, often influenced by trade agreements or specific product descriptions. Accurate classification within this subheading is crucial to avoid discrepancies, especially given the specific duty rates that can significantly impact landed costs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2302301000 36.00 GBP / 1000 kg — —
2302300000 — — —
2302309000 74.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2302301000 — — —
2302309000 89.00 EUR / 1000 kg — —
2302300000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
23023000 Free — —
2302300090 — — ["t"]
2302300010 — — ["t"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 230230 cover?

This subheading covers bran, sharps, and other residues derived from the sifting, milling, or other working of wheat. These products are specifically defined by the Harmonized System Explanatory Notes (HSEN) for Heading 2302, which clarifies that they are by-products of the milling industry, primarily used as animal feed or in certain industrial applications. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this WCO definition, encompassing the various granular or powdery residues remaining after the extraction of flour from wheat grains, provided they retain the characteristic composition of such milling by-products.

What falls outside HS 230230?

The following products are excluded from HS 230230: whole or broken wheat grains (classified in Chapter 10), wheat flour (classified in Heading 1101), and wheat gluten (classified in Heading 1109). Additionally, preparations for animal feeding that contain wheat bran or other residues but are formulated with other ingredients to create a complete feed mixture are generally classified in Heading 2309, as they are no longer simple milling residues. For instance, a pelleted animal feed containing wheat bran along with vitamins and minerals would fall under 2309, not 230230, due to its composite nature and intended use as a prepared feed.

What are common classification mistakes for HS 230230?

A common error is misclassifying wheat flour or wheat gluten as residues under HS 230230, particularly when the product has a very fine consistency. Importers sometimes overlook the specific definitions of "flour" in Chapter 11, which refers to milled cereal grains where the starch content is predominant and the ash content is typically lower than that of bran. Another mistake involves classifying prepared animal feeds containing wheat residues here, rather than in Heading 2309. This often occurs by failing to apply General Interpretative Rule (GRI) 3(b), which prioritizes composite goods according to the material or component giving them their essential character, or GRI 1, which directs classification according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 230230?

The correct procedure for classifying products under HS 230230 involves a careful examination of the product's composition, manufacturing process, and intended use. Importers and customs brokers should first confirm that the product is indeed a residue from the milling of wheat, not a primary product like flour or a prepared feed. This often requires reviewing technical specifications, ingredient lists, and production flowcharts. It is crucial to consult the WCO Harmonized System Explanatory Notes for Heading 2302, along with the specific national tariff schedules like the USITC HTSUS or EU TARIC, to ensure alignment with official interpretations. When in doubt, seeking a binding ruling from the relevant customs authority is advisable to mitigate compliance risks and ensure accurate duty assessment.

Which HS Codes Are Related?

HS 230240 HS 230210 HS 230250 HS 230630 HS 230620 HS 190230

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is HS code 230230 and what products does it cover?

HS code 230230 specifically covers 'Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals, of wheat'. This includes by-products such as wheat bran, wheat middlings, wheat shorts, and wheat feed, which are commonly used in animal feed formulations. The classification is determined by the origin cereal (wheat) and the nature of the residue from the milling process, as per the Harmonized System Explanatory Notes for Chapter 23.

What are the typical import duty rates for products classified under HS 230230 in major markets?

Import duty rates for HS 230230 vary significantly by destination. For instance, the UK Global Tariff (UKGT) may apply a specific duty rate such as 36.00 GBP per 1000 kg or 74.00 GBP per 1000 kg, depending on the specific product description and origin. The EU TARIC may apply a duty rate like 89.00 EUR per 1000 kg. In the United States, the Most Favored Nation (MFN) duty rate for certain products under HS 230230 is often 'Free' (0% ad valorem), as per the USITC Harmonized Tariff Schedule (HTSUS). However, other rates such as 10% ad valorem may apply to specific sub-classifications or origins. Importers should always verify the exact duty rate based on the country of origin and destination via the official tariff databases (e.g., UK Trade Tariff, EU TARIC, USITC HTSUS).

Are there any preferential duty rates or trade agreements that impact imports of wheat residues under HS 230230?

Yes, preferential duty rates are often available for products under HS 230230 through various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes. For example, imports into the EU from certain developing countries may qualify for GSP benefits, potentially reducing or eliminating the standard duty. Similarly, trade agreements like the USMCA (United States-Mexico-Canada Agreement) or specific bilateral FTAs may offer 'Free' duty rates for qualifying goods originating from partner countries. To claim preferential treatment, importers must ensure the goods meet the rules of origin criteria of the respective agreement and provide valid proof of origin, such as a GSP Form A or an origin declaration/certificate.

What documentation is typically required for importing products under HS 230230?

Standard import documentation for HS 230230 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. Depending on the destination country and specific use (e.g., animal feed), additional documentation may be required. This could include a phytosanitary certificate from the exporting country's plant health authority to confirm the product is free from pests and diseases, a certificate of analysis detailing the product's composition, or a veterinary certificate. For preferential duty claims, a certificate of origin (e.g., EUR.1, Form A, or origin declaration) is essential. Importers should consult the importing country's specific agricultural and food safety regulations.

What are the key classification criteria to ensure correct assignment to HS 230230 'Of wheat' versus other residues?

The primary classification criterion for HS 230230 is that the residues must be 'of wheat'. This means the by-products must originate exclusively from the milling or working of wheat grains. If the residues are derived from other cereals (e.g., maize/corn, rice, barley), they would be classified under different subheadings within HS 2302, such as 230210 (of maize/corn), 230220 (of rice), or 230240 (of other cereals). The form of the residue (e.g., bran, sharps, pellets) is secondary to the cereal origin. Customs authorities may request documentation, such as production process descriptions or laboratory analyses, to verify the wheat origin and ensure correct classification.