HS 230610 Of cotton seeds

Quick Answer: HS code 230610 specifically covers oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cottonseed oil. These products are primarily used as animal feed ingredients. For importers and exporters, understanding the duty landscape is crucial. In the UK, the applied Most Favoured Nation (MFN) duty rate is 0.00%. The United States imposes an MFN duty rate of 0.7¢/kg, with various preferential programs offering duty-free entry (e.g., under A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). While no specific EU MFN rate is provided, similar duty structures often apply. Importers should verify eligibility for preferential tariffs to optimize costs, while exporters must ensure accurate product classification to avoid delays and penalties.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2306100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2306100000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2306100000 0.56¢/kg Free (17 programs) ["kg"]

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 2306.10?

Imports of Of cotton seeds 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 Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 230610 cover?

This subheading covers oilcakes and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cottonseed oil. As defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2306, this specifically includes the by-products remaining after the mechanical or solvent extraction of oil from cotton seeds. These residues are primarily used as animal feed ingredients due to their protein content. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system both align with this definition, classifying products such as cottonseed meal and cottonseed cake under 2306.10.00.

What falls outside HS 230610?

The following products are excluded from HS 230610: whole or crushed cotton seeds themselves, which are classified under Chapter 12 (e.g., 1207.29 for other cotton seeds). Additionally, refined cottonseed oil, being the primary product of the extraction process, falls under Chapter 15 (e.g., 1512.29). Preparations of a kind used in animal feeding, which are mixtures of various ingredients, even if they contain cottonseed oilcake, are generally classified under Heading 2309, as they are formulated compounds rather than simple residues from oil extraction.

What are common classification mistakes for HS 230610?

A common error is misclassifying cottonseed oilcake that has undergone minimal processing, such as grinding or pelletizing, as a prepared animal feed under Heading 2309. However, according to General Interpretative Rule (GRI) 1, if the product remains essentially the solid residue from oil extraction, even if presented in a different physical form (e.g., pellets), it correctly remains in 230610. Another mistake involves confusing uncrushed cotton seeds with the oilcakes, leading to incorrect classification under Chapter 12 instead of Chapter 23, despite their distinct nature and primary uses.

How should importers classify products under HS 230610?

The correct procedure for classifying products under HS 230610 involves first confirming that the product is indeed the solid residue remaining after the extraction of oil from cotton seeds, and not the seeds themselves or the extracted oil. Importers and customs brokers should review the manufacturing process and product description to ensure it aligns with the WCO Explanatory Notes for Heading 2306. If the product is merely ground or pelleted oilcake, it remains in 230610. For the US, the duty rate is Free (0%) ad valorem, as per the USITC HTS. For the EU, the TARIC system also indicates a 0% ad valorem duty rate for most origins, but it is crucial to verify for specific country-of-origin preferential agreements.

Which HS Codes Are Related?

HS 230630 HS 230641 HS 230620 HS 230660 HS 230650 HS 120721

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

FAQ

What is the Most Favored Nation (MFN) import duty rate for goods classified under HS 2306.10 ('Of cotton seeds') in the United States?

For goods classified under Harmonized System (HS) subheading 2306.10.00.00 in the United States, which covers 'Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: Of cotton seeds,' the Most Favored Nation (MFN) duty rate is 0.7¢/kg. This rate is applied to imports from countries that do not have a specific preferential trade agreement with the U.S. or do not qualify for other special programs. This information is based on the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 23, as published by the US International Trade Commission (USITC).

Are there any preferential duty rates available for HS 2306.10, 'Of cotton seeds,' under U.S. Free Trade Agreements or special programs?

Yes, significant preferential duty treatment is available for HS 2306.10.00.00 in the United States. Goods originating from countries that are parties to various U.S. Free Trade Agreements (FTAs) or beneficiaries of special trade programs often qualify for a 'Free' duty rate (0.00%). This includes imports from countries designated with preference programs such as A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, and SG. Importers should verify the specific country of origin and ensure compliance with the rules of origin for the respective trade agreement (e.g., NAFTA/USMCA, CAFTA-DR, KORUS FTA, etc.) to claim these preferential rates. Proper documentation, such as a certificate of origin, is typically required.

What are the key classification criteria for ensuring a product falls under HS 2306.10, 'Of cotton seeds,' rather than other subheadings in Chapter 23?

The primary classification criterion for HS 2306.10 is that the product must be 'oilcake and other solid residues, whether or not ground or in the form of pellets,' and specifically 'resulting from the extraction of vegetable fats or oils' from 'cotton seeds.' This subheading is distinct from 2304 (residues of soybean oil extraction) and 2305 (residues of ground-nut oil extraction). Importers must ensure that the product is a byproduct of oil extraction, not whole or processed seeds themselves (which would fall under Chapter 12), and that the sole or predominant origin of the residue is cotton seeds. The physical form (ground, pellets, or other solid residue) does not alter the classification, provided it meets the 'oilcake and solid residue' definition. Reference to the Explanatory Notes of the Harmonized System (WCO) for Chapter 23 provides further guidance on the scope of 'oilcake and other solid residues'.

What documentation is typically required by U.S. Customs and Border Protection (CBP) for importing products classified under HS 2306.10, 'Of cotton seeds'?

For imports under HS 2306.10.00.00, standard import documentation is required, including a commercial invoice detailing the goods, value, and parties involved; a packing list; and a bill of lading or air waybill. To claim preferential duty rates (e.g., 'Free' under an FTA), a valid Certificate of Origin or other acceptable proof of origin (e.g., a declaration on the invoice) is mandatory, demonstrating that the goods meet the rules of origin of the respective agreement. Additionally, depending on the specific use or processing of the cotton seed residue, other government agency requirements might apply, such as those from the U.S. Department of Agriculture (USDA) for phytosanitary certificates or import permits, especially if the product is intended for animal feed or has potential agricultural implications. Importers should consult the CBP website and relevant USDA regulations for the most current requirements.