HS 230620 Of linseed
Quick Answer: HS code 230620 specifically covers oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed oil. These are typically by-products used primarily as animal feed ingredients due to their protein and fiber content. For imports into the UK, the Most Favoured Nation (MFN) duty rate is 0.00%. In the EU, the MFN duty rate is also 0.00%. For the United States, the MFN duty rate is 0.7¢/kg. However, significant preferential duty rates apply under various free trade agreements, often resulting in a "Free" (0.00%) duty rate for eligible goods originating from countries such as Australia, Chile, Korea, and Singapore, among others. Importers should verify origin to leverage these preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306200000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306200000 | 0.12¢/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 2306.20?
Imports of Of linseed 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, GSP, and 14 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 230620 cover?
This subheading covers oilcakes and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed oil. This includes the by-products obtained after the mechanical pressing or solvent extraction of flax seeds (linseed) for their oil content, primarily used as animal feed ingredients due to their protein and fiber content. The WCO Harmonized System Explanatory Notes for Heading 2306 explicitly state that this heading covers such residues from various oil seeds, with subheading 230620 specifically delineating those derived from linseed, as confirmed by both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system.
What falls outside HS 230620?
The following products are excluded from HS 230620: whole or broken flax seeds (linseed) themselves, which are classified under Heading 1207 (e.g., 120729); linseed oil, which falls under Heading 1515 (e.g., 151590 for crude linseed oil); and prepared animal feeds that incorporate linseed oilcakes as one of several ingredients, which are typically classified under Heading 2309. For example, a complete feed mixture for cattle containing linseed oilcake along with grains and vitamins would be classified under 230990, not 230620, because it is a prepared feed, not merely the raw residue. Similarly, flax fibers are classified under Chapter 53.
What are common classification mistakes for HS 230620?
A common error is misclassifying prepared animal feeds containing linseed oilcake as raw oilcake under 230620. Importers sometimes overlook the distinction between a single ingredient (the oilcake) and a multi-ingredient prepared feed. Another mistake involves confusing linseed oilcake with other oilcakes, such as those derived from soybeans (230610) or sunflower seeds (230630), necessitating careful attention to the specific botanical origin. Applying General Interpretative Rule (GRI) 1, the legal text of Heading 2306 and Subheading 230620 clearly specifies "Of linseed," requiring the product to be exclusively the solid residue from linseed oil extraction, not a blend or a finished feed.
How should importers classify products under HS 230620?
The correct procedure for classifying products under HS 230620 involves first confirming that the product is indeed a solid residue (oilcake) resulting from the extraction of oil. Second, it is crucial to verify that the sole botanical origin of this residue is linseed (flax seed). Importers and customs brokers should obtain detailed product specifications, including the manufacturing process (e.g., cold-pressed, solvent-extracted) and a clear statement of origin from the supplier. If the product is a mixture or a prepared animal feed, it must be classified elsewhere, typically under Heading 2309. Consulting the WCO Explanatory Notes for Heading 2306 and relevant national tariff schedules (USITC HTS, EU TARIC, UK Trade Tariff) is essential to ensure accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2306.20 ('Of linseed') in the United States, and are there any significant preferential rates?
For imports into the United States, the Most Favored Nation (MFN) duty rate for Harmonized System (HS) code 2306.20, which covers 'Oilcake and other solid residues, whether or not ground or pelletized, resulting from the extraction of linseed oil,' is 0.12¢/kg. However, significant preferential duty treatment is available under various U.S. free trade agreements and preference programs. Imports from countries eligible under programs such as the Generalized System of Preferences (GSP), and Free Trade Agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) are often 'Free' (0.00% ad valorem). Importers should consult the latest U.S. Harmonized Tariff Schedule (HTSUS) and specific trade agreement rules of origin to confirm eligibility for preferential rates.
What are the key classification criteria for products under HS code 2306.20, especially distinguishing it from other oilcakes?
The primary classification criterion for HS code 2306.20 is that the 'oilcake and other solid residues' must result specifically from the extraction of linseed oil. This distinguishes it from other subheadings within HS 2306, such as 2306.30 (of sunflower seeds), 2306.41 (of low erucic acid rape or colza seeds), or 2306.50 (of coconut or copra). Importers must ensure that documentation, such as commercial invoices, bills of lading, and certificates of analysis, clearly identifies the origin of the oilcake as derived from linseed. The product can be in various forms, including ground or pelletized, but its fundamental identity as a residue of linseed oil extraction is paramount for classification under 2306.20, as per the World Customs Organization (WCO) Explanatory Notes to Chapter 23.
What specific documentation is typically required by customs authorities for importing products classified under HS 2306.20 to ensure compliance and potentially claim preferential duty rates?
For imports under HS 2306.20, standard customs documentation includes a commercial invoice, packing list, and bill of lading or air waybill. To substantiate the classification and origin, especially for claiming preferential duty rates, additional documentation is crucial. This often includes a Certificate of Origin (e.g., a Free Trade Agreement Certificate of Origin like the USMCA Certificate, or a GSP Form A) issued by the exporter or producer, attesting that the goods meet the specific rules of origin criteria of the relevant trade agreement. Customs may also request a phytosanitary certificate for agricultural products, a certificate of analysis detailing the composition and origin of the oilcake, or other declarations confirming the product is indeed 'of linseed' and fit for its intended use (e.g., animal feed). Accurate and complete documentation is essential to avoid delays and potential penalties.
How do common trade agreements, such as those with Canada, Mexico, or the EU, specifically impact the import duty rates for HS 2306.20?
Common trade agreements significantly impact the duty rates for HS 2306.20. For instance, under the United States-Mexico-Canada Agreement (USMCA), imports of linseed oilcake from Canada and Mexico are typically 'Free' (0.00% ad valorem), provided they meet the USMCA's rules of origin. Similarly, for imports into the European Union (EU) from countries with which the EU has Free Trade Agreements (FTAs), such as Canada (CETA) or Mexico, the duty rate for products falling under the EU TARIC code for linseed oilcake (e.g., 2306 20 00) is often reduced to 0.00% ad valorem. Importers must verify the specific origin criteria outlined in each respective agreement to qualify for these preferential rates. For example, the product must generally be wholly obtained or undergo sufficient transformation within the partner country. Without meeting these criteria, the MFN duty rate (e.g., 0.00% in the EU, or 0.12¢/kg in the US) would apply.