Chapter 23 covers residues and waste from the food industries and prepared animal feeding stuffs, including oil-cake and other solid residues from the extraction of oil from oil seeds, bran and other residues from the working of cereals, and residues from starch manufacture. Although these goods are processing by-products, they are widely used as animal feed or for further industrial utilization and are important bulk commodities in international trade. This chapter does not include cereals or oil seeds suitable for direct human consumption, nor does it include pet food put up for retail sale (classified under heading 2309). Heading 2302 refers specifically to bran, sharps and other residues derived from the working of cereals or leguminous plants, whether or not in the form of pellets. Typical goods include wheat bran, rice bran, maize bran, and soybean residues. These residues are mainly used as raw materials for animal feed and may also be used to extract phytic acid, dietary fiber, etc. However, note that if the residues are mixed with other substances or have undergone special treatment that changes their essential character, they may be classified under other headings. The first 2 digits "23" represent Chapter 23: Residues and waste from the food industries; prepared animal feeding stuffs. The 3rd-4th digits "02" represent heading 2302: Bran, sharps and other residues of cereals or leguminous plants. The 5th-6th digits "10" represent subheading 230210: specifically wheat bran, i.e., the mixture of the outer seed coat, aleurone layer, and a small amount of germ separated during the milling of wheat into flour. This subheading covers only bran derived from wheat and does not include bran from other cereals (e.g., rice bran is classified under 230220, maize bran under 230230, etc.). Wheat bran is a by-product of processing wheat into flour and meets the definition of 2302 "residues from the working of cereals." It has not undergone further processing that changes its essential character and has not been mixed with other substances, so it is classified under 230210. If wheat bran is pelletized but its composition is unchanged, it remains under this code; if other nutrients are added to make compound feed, it is classified under 2309; if used for industrial purposes such as extracting phytic acid, it remains under this code, but attention should be paid to its condition.

Product Name: The specific name of the declared goods, using standardized Chinese or English commodity names, such as "麦麸" or "Wheat bran." Source: State the source cereal of the wheat bran, which must be wheat, and may indicate the processing method (e.g., by-product of milling). Condition: Describe the physical state, such as powder, granules, pellets, etc., and whether it has been pelletized or heat-treated. Composition and Content: Main components and their content, such as crude fiber, crude protein, moisture, ash, etc.; a test report may be provided. Use: State the main use, such as raw material for animal feed, extraction of phytic acid, dietary fiber, etc. Packaging Specifications: Packaging method and weight per unit, such as bulk, 50kg/bag, ton bag, etc. Brand Type: Whether there is a brand, the brand name (if applicable); if no brand, declare "none." Product Name: Wheat bran; Source: By-product of wheat milling; Condition: Powder, not pelletized; Composition: Crude fiber 9.5%, crude protein 15.2%, moisture 12%, ash 5.8%; Use: Raw material for animal feed; Packaging: 50kg/bag; Brand: None. Failure to distinguish wheat bran from rice bran, maize bran, and other cereal brans, incorrectly classifying them under the same code. Incorrectly classifying wheat bran with added nutrients under 230210 when it should actually be classified under 2309 (prepared animal feeding stuffs). Ignoring the pelletized condition; pelletized wheat bran remains under 230210, but if a binder is added during pelletizing, the classification may change. When declaring composition, writing only general indicators such as "crude fiber" without providing specific values, affecting customs valuation and classification.

The core basis for classification is the notes to Chapter 23 of the Import and Export Tariff and the subheading texts. Wheat bran must satisfy: (1) derived from wheat processing; (2) constitutes bran, sharps and other residues; (3) has not undergone processing that changes its essential character; (4) has not been mixed with other substances. If wheat bran has only undergone physical treatments such as drying or pelletizing, it remains under 230210; if molasses, vitamins, etc. are added to make feed, it is classified under 2309; if used to extract phytic acid, etc., it remains under 230210, but attention should be paid to its condition. 230220 Rice bran: Rice bran is derived from rice processing, differs in color and composition from wheat bran, and has a higher oil content, making it prone to rancidity; it usually requires stabilization treatment. 230230 Maize bran: Maize bran is a by-product of maize starch or maize flour processing, with lower protein content and coarser fiber; its use and composition differ from wheat bran. 230240 Bran and sharps of other cereals: Covers bran and sharps of cereals other than wheat, rice, and maize (e.g., barley, oats); the source differs, and the cereal type must be specified when classifying. 230990 Other prepared animal feeding stuffs: If wheat bran has added other nutrients (such as minerals, vitamins) or is made into compound feed, it is classified under 230990 rather than 230210. 110311 Wheat groats and meal: Wheat groats and meal are ground wheat products, not processing residues; they have high starch content and differ from wheat bran in fiber content and use. Confirm whether the goods are produced solely from wheat processing. Has it been pelletized or heat-treated? Have other substances been added? Is the crude fiber content significantly higher than the starch content? Is the packaging for retail sale? If in small retail packages, it may be classified under 2309. Is it used as a raw material for animal feed? If used for industrial extraction, it remains under 230210.

What is the difference in HS codes between wheat bran and rice bran? Wheat bran is classified under 230210, and rice bran under 230220. Their sources differ: wheat bran comes from wheat milling, while rice bran comes from rice processing. In composition, rice bran has high fat content, is prone to rancidity, and often requires stabilization treatment; wheat bran has high fiber content and is mainly used for feed. When declaring, the source cereal must be clearly stated. Does the HS code change after wheat bran is pelletized? If no other substances are added during pelletizing and only the form is changed through physical pressing, it remains under 230210. However, if binders, nutrients, etc. are added, it may be classified under 2309 (prepared animal feeding stuffs). When declaring, the pelletizing process and whether auxiliary materials are added should be indicated. Wheat bran is used to extract phytic acid; which code should it be classified under? Extraction of phytic acid is an industrial use, but the wheat bran itself remains under 230210. If phytic acid product is obtained after extraction, it is classified under other chapters (e.g., 2918). When declaring, wheat bran exported as a raw material is still declared under 230210, but the use for industrial extraction should be indicated. How to inquire about the import tariff rate for wheat bran? Tariff rates vary by country, trade agreement, and annual adjustments. It is recommended to check the latest Import and Export Tariff through the official website of the General Administration of Customs of China or the "Single Window," or use professional HS code query tools. Also note preferential rates under free trade agreements, which require a certificate of origin. Must a test report be provided for the composition content when declaring wheat bran? Customs usually requires declaration of main composition content, such as crude fiber, crude protein, moisture, etc. If the enterprise cannot provide a test report, it may self-declare but must ensure the data is truthful. Customs may conduct sampling inspection during verification; if inconsistent with the declaration, penalties will apply. It is recommended to keep test reports for reference. Are wheat bran and bran the same thing? In Chinese usage, "麦麸" and "麸皮" are often used interchangeably, but strictly speaking, wheat bran specifically refers to the by-product of wheat processing, while bran can broadly refer to the outer coating of cereals. HS code 230210 specifically refers to wheat bran, so "麦麸" or "Wheat bran" should be used in declarations to avoid ambiguity. How to declare wheat bran feed sold through cross-border e-commerce? If cross-border e-commerce sells small-packaged wheat bran as pet feed, note: if it has been prepared into pet food in retail packaging, it should be classified under 2309; if it is only raw material repackaged, it remains under 230210. When declaring, information such as packaging specifications and use must be provided, and animal and plant quarantine requirements must be complied with. What regulatory documents are required for wheat bran export? Wheat bran is a plant product, and export usually requires animal and plant quarantine certificates (such as fumigation certificates, phytosanitary certificates), depending on the destination country's requirements. Some countries may require import permits. It is recommended to consult customs and inspection and quarantine authorities in advance to ensure compliance.