HS 230310 Residues of starch manufacture and similar residues
Quick Answer: HS code 230310 covers "Residues of starch manufacture and similar residues," primarily encompassing by-products like corn gluten feed, corn steep liquor, and other fibrous or proteinaceous materials left after extracting starch from grains or tubers. These residues are commonly used in animal feed. Duty rates vary significantly. In the UK, rates include 267.00 GBP per 1000 kg for certain subheadings, while others are 0.00% ad valorem. The EU applies rates such as 320.00 EUR per 1000 kg. For the US, rates range from 1.4% to 20% ad valorem, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR, SG). Importers and customs brokers must verify the specific subheading and origin to determine the precise duty liability and leverage applicable trade preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2303101100 | 267.00 GBP / 1000 kg | — | — |
| 2303101190 | 267.00 GBP / 1000 kg | — | — |
| 2303109000 | 0.00 % | — | — |
| 2303109090 | 0.00 % | — | — |
| 2303100000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2303100000 | — | — | — |
| 2303101100 | — | — | — |
| 2303101110 | 320.00 EUR / 1000 kg | — | — |
| 2303101190 | 320.00 EUR / 1000 kg | — | — |
| 2303101900 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 23031000 | 1.4% | Free (17 programs) | — |
| 2303100020 | — | — | ["t"] |
| 2303100010 | — | — | ["t"] |
| 2303100040 | — | — | ["t"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2303.10?
Imports of Residues of starch manufacture and similar residues may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 230310 cover?
This subheading covers residues derived from the industrial manufacture of starch, primarily from maize (corn), wheat, potatoes, and other starchy raw materials. These residues, often referred to as "corn gluten feed," "corn gluten meal" (when containing less than 40% protein), "wheat gluten feed," or "potato pulp," are by-products that remain after the starch extraction process. As defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2303 and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, the scope includes the fibrous, proteinaceous, and other non-starch components left over, which are commonly used as animal feed ingredients.
What falls outside HS 230310?
The following products are excluded from HS 230310: "corn gluten meal" with a protein content of 40% or more by weight on a dry basis, which is classified under HS 2309 (preparations of a kind used in animal feeding). Additionally, pure gluten, whether wheat gluten or corn gluten, is classified under HS 1109. Products that have undergone significant further processing beyond simple drying or agglomeration, such as complete animal feed preparations, are also excluded and typically fall under HS 2309. For instance, a mixture of starch residues with added vitamins or minerals, designed as a complete feed, would be classified elsewhere.
What are common classification mistakes for HS 230310?
A common error is misclassifying corn gluten meal based solely on its name rather than its protein content. If corn gluten meal contains 40% or more protein, it must be classified under HS 2309, not 230310, as per the specific legal notes and WCO Explanatory Notes. Another frequent mistake involves classifying highly processed animal feed preparations containing starch residues under this subheading, when they should correctly be classified under HS 2309 as "preparations of a kind used in animal feeding," applying General Interpretative Rule (GRI) 1 and 6. Importers sometimes overlook the distinction between a raw residue and a formulated feed product.
How should importers classify products under HS 230310?
The correct procedure for classifying products under HS 230310 involves first identifying the primary raw material (e.g., maize, wheat, potato) and confirming that the product is indeed a residue from starch manufacture. Importers and customs brokers must meticulously verify the protein content, especially for corn gluten meal, to ensure it falls below the 40% threshold for HS 230310, referencing laboratory analysis if necessary. Furthermore, it is crucial to confirm that the product has not been formulated into a complete animal feed preparation. Always consult the latest USITC HTS, EU TARIC, or UK Trade Tariff, along with the WCO Explanatory Notes for Heading 2303, to ensure accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for products classified under HS 2303.10 ('Residues of starch manufacture and similar residues')?
The Most Favored Nation (MFN) import duty rates for HS 2303.10 can vary significantly by importing country or customs union. For instance, the UK Trade Tariff may apply a duty rate of 267.00 GBP per 1000 kg. The EU TARIC system might impose a duty of 320.00 EUR per 1000 kg. In other jurisdictions, rates could range from 0.00% ad valorem, 1.4% ad valorem, or even 20% ad valorem, depending on the specific country's tariff schedule. It is crucial for importers to consult the official tariff database of the destination country (e.g., USITC Tariff Database, EU TARIC, UK Trade Tariff) for the most current and accurate MFN duty rates.
What are the key criteria for classifying a product under HS 2303.10, specifically 'Residues of starch manufacture and similar residues'?
HS 2303.10 specifically covers residues derived from the industrial manufacture of starch, such as corn gluten feed, corn steep liquor, or potato protein. The primary classification criterion is that the product must be a by-product or residue directly resulting from the starch extraction process. 'Similar residues' refers to other by-products of comparable nature and use from starch production. This heading generally excludes products that have undergone significant further processing beyond what is typical for a residue, or those primarily intended for human consumption. Importers should ensure their product descriptions clearly indicate the origin and nature of the residue to align with this heading, referencing Explanatory Notes to the Harmonized System for detailed guidance.
Which trade agreements commonly offer preferential duty rates for HS 2303.10, and what documentation is required to claim them?
Many Free Trade Agreements (FTAs) and preferential trade programs offer reduced or zero duty rates for HS 2303.10. Based on common agreements, preferential rates (often 'Free') may be available for imports from countries party to agreements such as A+ (Generalized System of Preferences Plus), AU (Australia), BH (Bahrain), CL (Chile), CO (Colombia), D (Dominican Republic), E (Egypt), IL (Israel), JO (Jordan), KR (Korea), MA (Morocco), OM (Oman), P (Panama), PA (Peru), PE (Philippines), S (Singapore), and SG (South Korea). To claim preferential duty rates, importers typically need to provide a valid Certificate of Origin (e.g., EUR.1, Form A, or a self-certification by the exporter) that confirms the goods meet the rules of origin criteria specified in the respective trade agreement. Failure to provide correct documentation will result in the application of the MFN duty rate.
Are there any specific import documentation or regulatory requirements unique to 'Residues of starch manufacture' under HS 2303.10?
Beyond standard customs documentation (commercial invoice, packing list, bill of lading/air waybill), imports under HS 2303.10, particularly those intended for animal feed, may be subject to specific sanitary, phytosanitary, or feed safety regulations in the importing country. For example, the EU has stringent regulations under its Feed Hygiene Regulation (EC) No 183/2005 and specific import conditions for certain feed materials. Importers may need to provide health certificates, phytosanitary certificates, or declarations of non-GMO status, depending on the origin and intended use of the residues. It is essential to verify with the relevant national food and feed safety authorities (e.g., FDA in the US, EFSA/national competent authorities in the EU, FSA in the UK) for any additional permits, certifications, or import licenses required prior to shipment.