# HS code 2304.00: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

> HS code 2304.00 covers oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. It sits in heading 23.04 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil) in chapter 23 (residues and waste from the food industries; prepared animal fodder). It is the only subheading of heading 23.04, so every good of the heading is classified here. National tariff lines under 2304.00 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/230400
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 23](https://border.bot/hs-codes/23) / [23.04](https://border.bot/hs-codes/2304) / [2304.00](https://border.bot/hs-codes/230400)

## Key facts

- HS code: 2304.00
- Covers: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
- Heading: [23.04: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil](https://border.bot/hs-codes/2304)
- 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 2 lines](https://border.bot/countries/united-states/hs-codes/230400)

## What this code covers

HS code 2304.00 covers oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.

The legal text of the subheading is “Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil”, in HS2022.

## What it doesn’t cover

It is the only subheading of heading 23.04, so every good of the heading is classified here.

## How it is structured

2304.00 is a six-digit subheading. Its first two digits, 23, are the chapter; the first four, 2304, are heading 23.04; the last two, 00, 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 23.04: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
- Subheading 2304.00: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

## In other countries

National tariff lines under 2304.00 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/230400): 2 lines, used by 1 other country

- Previous subheading: [2303.30](https://border.bot/hs-codes/230330) Brewing or distilling dregs and waste
- Next subheading: [2305.00](https://border.bot/hs-codes/230500) Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

## Frequently asked questions

### What does HS code 2304.00 cover?

HS code 2304.00 covers oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.

### Which heading and chapter is HS code 2304.00 in?

HS code 2304.00 is in heading 23.04 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil) in chapter 23 (residues and waste from the food industries; prepared animal fodder).

### Where are goods of heading 23.04 classified when 2304.00 doesn’t fit?

2304.00 is the only subheading of heading 23.04, so every good of the heading is classified there.

### Which countries’ tariffs list national lines under HS code 2304.00?

National tariff lines under 2304.00 are live on border.bot for the United States (2 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/230400.json
