# HS code 2302.40: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals

> HS code 2302.40 covers bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals. It sits in heading 23.02 (bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants) in chapter 23 (residues and waste from the food industries; prepared animal fodder). Other goods of heading 23.02 are classified under 2302.10 (of maize (corn)), 2302.30 (of wheat) or 2302.50 (of leguminous plants). National tariff lines under 2302.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/230240
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 23](https://border.bot/hs-codes/23) / [23.02](https://border.bot/hs-codes/2302) / [2302.40](https://border.bot/hs-codes/230240)

## Key facts

- HS code: 2302.40
- Covers: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals
- Heading: [23.02: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants](https://border.bot/hs-codes/2302)
- Chapter: [23: Residues and waste from the food industries; prepared animal fodder](https://border.bot/hs-codes/23)
- Edition: HS2022
- Duty in the United States: [See its 4 lines](https://border.bot/countries/united-states/hs-codes/230240)

## What this code covers

HS code 2302.40 covers bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals.

The legal text of the subheading is “Of other cereals”, in HS2022.

## What it doesn’t cover

Other goods of heading 23.02 are classified under 2302.10 (of maize (corn)), 2302.30 (of wheat) or 2302.50 (of leguminous plants).

- [2302.10](https://border.bot/hs-codes/230210) Of maize (corn)
- [2302.30](https://border.bot/hs-codes/230230) Of wheat
- [2302.50](https://border.bot/hs-codes/230250) Of leguminous plants

## How it is structured

2302.40 is a six-digit subheading. Its first two digits, 23, are the chapter; the first four, 2302, are heading 23.02; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 23: Residues and waste from the food industries; prepared animal fodder
- Heading 23.02: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
- Subheading 2302.40: Of other cereals

## In other countries

National tariff lines under 2302.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/230240): 4 lines, used by 1 other country

- Previous subheading: [2302.30](https://border.bot/hs-codes/230230) Of wheat
- Next subheading: [2302.50](https://border.bot/hs-codes/230250) Of leguminous plants

## Frequently asked questions

### What does HS code 2302.40 cover?

HS code 2302.40 covers bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals.

### Which heading and chapter is HS code 2302.40 in?

HS code 2302.40 is in heading 23.02 (bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants) in chapter 23 (residues and waste from the food industries; prepared animal fodder).

### Where are goods of heading 23.02 classified when 2302.40 doesn’t fit?

Other goods of heading 23.02 are classified under 2302.10 (of maize (corn)), 2302.30 (of wheat) or 2302.50 (of leguminous plants).

### Which countries’ tariffs list national lines under HS code 2302.40?

National tariff lines under 2302.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/230240.json