HS 230660 Of palm nuts or kernels
Quick Answer: HS code 230660 specifically covers oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels. These residues are primarily used as animal feed ingredients due to their protein and fiber content. For importers, duty rates vary significantly. The UK imposes a 0.00% duty rate, making imports into the UK duty-free. In the US, the general duty rate is 0.7¢/kg, though many countries benefit from preferential duty rates of 0.32¢/kg or even Free under various trade agreements (e.g., A, AU, CL, KR, SG). The EU TARIC system also lists a 0.00% duty rate. Importers should verify their specific origin and applicable trade agreements to determine the exact duty liability. Accurate classification is crucial to leverage these preferential rates where available.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306600000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2306600000 | 0.32¢/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 2306.60?
Imports of Of palm nuts or kernels 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 230660 cover?
This subheading covers oilcakes and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm oil from palm nuts or kernels. This specifically includes residues from the mechanical or solvent extraction processes of palm kernel oil or palm oil, which are primarily used as animal feed ingredients due to their protein and fiber content. The WCO Harmonized System Explanatory Notes for Heading 2306 confirm this scope, further elaborated in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, which consistently apply this classification to the solid by-products of palm oil extraction.
What falls outside HS 230660?
The following products are excluded from HS 230660: whole or broken palm nuts or kernels themselves (classified in Chapter 12, specifically 1212.91), which are the raw material prior to oil extraction. Also excluded are crude or refined palm oil and palm kernel oil (classified in Chapter 15, specifically 1511 for palm oil and 1513 for palm kernel oil), as these are the primary extracted products, not the residues. Furthermore, prepared animal feeds that incorporate these residues as an ingredient but are formulated mixtures are classified under Heading 2309, as they represent a more advanced stage of processing and formulation for specific animal nutrition.
What are common classification mistakes for HS 230660?
A common error is confusing the raw palm nuts or kernels with the residues after oil extraction, leading to misclassification under Chapter 12 instead of 230660. Another frequent mistake involves classifying highly processed animal feed mixtures containing palm kernel cake under 230660, when they should correctly fall under Heading 2309 due to their composite nature and specific formulation for animal feeding, as per General Interpretative Rule (GRI) 3(b) for mixtures. Importers sometimes also incorrectly classify crude palm oil itself here, failing to distinguish between the oil and the solid by-products, which are distinct products with different tariff implications.
How should importers classify products under HS 230660?
The correct procedure for classifying products under HS 230660 involves first confirming that the product is indeed a solid residue from the extraction of palm oil from palm nuts or kernels, and not the raw material or the extracted oil itself. Importers and customs brokers should obtain detailed product specifications, including the manufacturing process and chemical composition, to confirm it is an oilcake or similar residue. Reference to the WCO Explanatory Notes for Heading 2306 is crucial, alongside consulting the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ensure alignment with national interpretations and any supplementary notes. If the product is a mixture, GRI 3 should be applied to determine the essential character, potentially leading to classification under Heading 2309.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) duty rate for HS code 230660 'Of palm nuts or kernels' in the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 2306.60.00.00, covering 'Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels,' is 0.32¢/kg. This rate is applied to goods from countries without specific preferential trade agreements with the U.S. or that do not qualify for other special programs. This information is based on the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 23, Subheading 2306.60.00, as published by the US International Trade Commission (USITC).
Are there any preferential duty rates available for HS 230660 and which trade agreements offer them?
Yes, preferential duty rates are available for HS 230660 'Of palm nuts or kernels' under various U.S. trade agreements and programs. For example, imports from countries designated as beneficiaries under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) such as those 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) may qualify for a 'Free' duty rate. Additionally, certain other programs like the African Growth and Opportunity Act (AGOA) or Caribbean Basin Initiative (CBI) could also provide duty-free access. Importers should consult the HTSUS General Notes and specific agreement rules of origin to confirm eligibility and ensure proper documentation, such as a Certificate of Origin, is provided to claim these preferential rates.
What are the key classification criteria for products under HS 230660?
HS 230660 specifically covers 'Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels.' The primary classification criterion is that the product must be a solid residue remaining after the extraction of oil from palm nuts or kernels. This excludes the crude oil itself (classified under Chapter 15) and whole or crushed palm nuts/kernels that have not undergone oil extraction. The form of the residue (e.g., ground meal, pellets, or cake) does not affect its classification under this subheading, provided it meets the 'solid residue after oil extraction' criteria. Reference to the Explanatory Notes of the World Customs Organization (WCO) for Chapter 23 provides further guidance on the scope of 'oilcake and other solid residues'.
What documentation is typically required for importing goods classified under HS 230660?
For imports under HS 230660, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates (e.g., 'Free' under an FTA), a valid Certificate of Origin or equivalent declaration is mandatory, demonstrating that the goods meet the specific rules of origin of the respective agreement. Depending on the country of origin and destination, phytosanitary certificates may also be required to ensure compliance with agricultural health and safety regulations, particularly if the product is intended for animal feed or further processing that could introduce pests or diseases. Importers should always verify specific requirements with the customs authority of the importing country prior to shipment.