Chapter 23 covers residues and waste from the food industries and prepared animal fodder. It specifically includes oil-cake and other solid residues resulting from the extraction of vegetable oils from oil seeds, oleaginous fruits, grains, legumes, etc. (such as soybean meal, coconut meal, palm kernel meal, etc.), as well as residues from the milling industry, residues from starch manufacture, beet pulp, bagasse, etc. In addition, it includes prepared products for animal feeding, such as compound feed, premixed feed, etc. The core characteristic of this chapter is that the goods are mostly processing by-products used for animal feeding rather than for direct human consumption. Heading 2306 covers oil-cake and other solid residues resulting from the extraction of vegetable oils, whether or not ground or in the form of pellets. It includes coconut meal, palm kernel meal, soybean meal, cottonseed meal, linseed meal, sunflower seed meal, etc. However, it does not include soybean oil-cake of heading 2304 or groundnut oil-cake of heading 2305. These residues are mainly used as animal feed and may also be further processed to extract protein or used as fertilizer. When classifying, attention must be paid to the source of raw materials and the method of processing. Code 230650 is a 6-digit subheading. The first 2 digits "23" represent Chapter 23: Residues and waste from the food industries; prepared animal fodder. The 3rd-4th digits "06" represent heading 2306: Oil-cake and other solid residues resulting from the extraction of vegetable oils. The 5th-6th digits "50" represent subheading 230650: Coconut meal, i.e., the residue after oil extraction from coconuts. This subheading is not further subdivided; whether or not ground, pelleted, or solvent-extracted, it is classified under this code. Note the distinction from other subheadings of 2306, such as 230610 cottonseed meal, 230620 linseed meal, 230630 sunflower seed meal, 230640 rapeseed meal, etc. Coconut meal is the residue remaining after pressing or solvent extraction of coconut oil from coconuts (dried coconut meat), and belongs to the category of oil-cake. Because its raw material is coconut and it is a solid residue after oil extraction, it conforms to the description of heading 2306 and is therefore classified under 230650. It differs from 2304 (soybean oil-cake) and 2305 (groundnut oil-cake) because the raw materials are different. It also differs from 2308 (other vegetable residues) or 2309 (prepared animal feed) because coconut meal is not prepared and is a single vegetable oil-extraction residue.

Product name: The Chinese and foreign language names of the declared goods, which should accurately reflect the product's attributes, such as "Coconut meal" or "Coconut meal". Raw material: Explain the raw material used to produce coconut meal, such as "dried coconut meat" or "copra". Processing method: Describe the oil extraction process, such as "pressing" or "solvent extraction", and whether it has undergone heat treatment, grinding, or pelleting. Appearance: Describe color and form (powder, granules, pellets, etc.), such as "light brown powder" or "brown granules". Use: Explain the main use, such as "animal feed" or "feed ingredient". Composition content: Content of main components, such as protein, fat, fiber, moisture, etc., usually expressed as percentages. Packaging specifications: Packaging method and weight per unit, such as "50 kg/bag" or "bulk". Brand: If there is a brand, the brand name must be declared; if there is no brand, fill in "none". Product name: Coconut meal; Raw material: dried coconut meat; Processing method: solvent extraction followed by high-temperature treatment, ground and pelleted; Appearance: light brown granules; Use: animal feed ingredient; Composition content: protein 18%, fat 8%, fiber 12%, moisture 10%; Packaging specifications: 50 kg/bag; Brand: none. Confusing coconut meal with palm kernel meal; the raw materials are different and the classifications are different. Failing to declare the processing method, making it impossible to determine whether solvent extraction was used. Mistakenly classifying coconut meal under 2308 or 2309, ignoring its attribute as a single oil-cake.

Core basis for classification: whether the goods are solid residues from the extraction of vegetable oils and whether the raw material is coconut. According to the notes to Chapter 23 of the Import and Export Tariff, heading 2306 includes oil-cake and other solid residues resulting from the extraction of vegetable oils, except those of headings 2304 and 2305. Coconut meal conforms to this description and is therefore classified under 230650. If coconut meal is further processed into compound feed, it should be classified under 2309. If it is simply coconut itself ground into powder, it is classified under 1106 or 1104. 230610 Cottonseed meal: The raw material is cottonseed, while the raw material of coconut meal is coconut. Both are oil-extraction residues, but the subheadings are different. 230620 Linseed meal: The raw material is linseed, which differs from the raw material of coconut meal; the raw material must be checked when classifying. 230640 Rapeseed meal: The raw material is rapeseed, which differs from coconut meal; the subheading distinction is clear. 230660 Palm kernel meal: The raw material is palm kernel, which belongs to the same palm family as coconut but is a different species; it is easily confused and must be distinguished by raw material. 230800 Other vegetable residues: Coconut meal is an oil-extraction residue, while 2308 includes other residues that have not been oil-extracted or are not oil-extraction residues, such as acorns, chestnuts, etc. Is the raw material coconut? Has it undergone an oil extraction process? Is it only a single residue and not prepared into feed? Is it not classified under 2304 or 2305? Is it distinguished from palm kernel meal?

What is the difference between coconut meal and palm kernel meal in HS codes? Coconut meal is classified under 230650, while palm kernel meal is classified under 230660. The raw materials are different: coconut meal comes from dried coconut meat, while palm kernel meal comes from the kernel of the oil palm fruit. When classifying, they must be accurately distinguished based on the source of raw materials to avoid misreporting. If coconut meal is used as feed, should it be classified under 2309? Not necessarily. If coconut meal is not prepared and is only a single oil-extraction residue, it is still classified under 230650. Only after further processing and the addition of other ingredients to make compound feed is it classified under 2309. The processing status must be stated at the time of declaration. How can I check the import tariff rate for coconut meal? Tariff rates vary by country, trade agreement, and annual adjustments. It is recommended to use the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools, and enter HS code 230650 along with the country of origin and trade mode to obtain the latest tariff rate. Is a test report required when declaring coconut meal? According to customs requirements, a composition test report may be required to prove protein, fat, and other contents, especially when feed additives or quarantine are involved. It is recommended to confirm with the customs broker in advance and prepare the relevant documents. Can coconut meal be classified under 2308? No. 2308 covers other vegetable residues, such as non-oil-extracted fruit residues or non-oil-extraction residues. Coconut meal is a residue after oil extraction and is clearly classified under 2306. How should the "processing method" in the declaration elements for coconut meal be filled in? The oil extraction method should be specifically stated, such as "pressing" or "solvent extraction", as well as subsequent treatments such as "high-temperature treatment", "grinding", and "pelleting". This helps customs determine the product's attributes and avoid classification disputes. How are coconut meal and coconut powder (desiccated coconut) distinguished in classification? Coconut powder (desiccated coconut) is usually made by grinding coconut meat, is not oil-extracted, and is for human consumption, classified under 1106 or 2008, etc. Coconut meal is the residue after oil extraction and is classified under 230650. The key difference lies in whether oil has been extracted and the use. What regulatory documents are required for importing coconut meal? Usually a certificate of origin, phytosanitary certificate, contract, invoice, packing list, etc. are required. If used for feed, a feed import registration certificate or quarantine approval may also be required. The specific requirements are subject to customs and agricultural department regulations.