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 fats or oils from oil seeds, oleaginous fruits, grains, or leguminous plants (such as soybean meal and palm kernel meal), residues from the milling industry (such as bran), residues from starch manufacture, and beet pulp, bagasse, etc. It also includes prepared animal fodder, such as pet food and feed additives. However, it excludes unprocessed oil seeds (Chapter 12), single feed materials (such as corn and soybean meal, which remain in Chapter 23 if not prepared), and pharmaceutical products (Chapter 30). Heading 2306 specifically covers oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305, from oil seeds, oleaginous fruits, grains, or leguminous plants. It includes cottonseed meal, linseed meal, sunflower seed meal, rapeseed meal, copra meal, palm kernel meal, etc. These residues are typically used as animal feed due to their high protein content. However, it excludes soybean meal of heading 2304 and groundnut meal of heading 2305. HS code 230660 is a six-digit subheading. The first two digits "23" represent Chapter 23: Residues and waste from the food industries; prepared animal fodder. The third and fourth digits "06" represent heading 2306: Oil-cake and other solid residues resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305. The fifth and sixth digits "60" represent subheading 230660: Palm kernel meal, i.e., the residue obtained after pressing or solvent extraction of palm kernel oil from palm kernels. This subheading may be further subdivided in regional agreements such as ASEAN, but at the international HS level it is only six digits. Palm kernel meal is a by-product after oil extraction from palm kernels, belongs to oil seed residues, and is neither soybean meal (2304) nor groundnut meal (2305), so it is classified under 2306. Its subheading 230660 specifically refers to palm kernel meal, distinguishing it from other oil seed meals (such as 230610 cottonseed meal, 230620 linseed meal, etc.). It is not classified under 2302 (residues from cereal flours) or 2303 (starch residues) because its source is oil seeds rather than grains.

Product Name: The specific name of the declared commodity should use the standard Chinese name "棕榈仁粕" or English "Palm kernel meal", avoiding colloquial terms such as "棕榈粕". Processing Method: Explain the method of oil extraction from palm kernels, such as pressing, solvent extraction, or a combination of both, and whether heat treatment, pelletizing, etc. have been applied. Composition Content: Declare the main components, such as percentages of crude protein, crude fiber, crude fat, moisture, etc., and whether additives are present. Appearance: Describe color, form (powder, granules, pellets, etc.), whether uniform, and presence of impurities. Packaging Specifications: Declare packaging method (bagged, bulk), net weight per package and total net weight, such as 50kg/bag, 1000 bags. Use: Clearly state the use, such as "animal feed material", and must not be declared as "food" or "for human consumption". Brand Type: Declare brand (if any) and type (no brand, domestic brand, foreign brand); if no brand, fill in "none". Country of Origin: Fill in the actual country (region) of origin, such as Malaysia, Indonesia, etc., used to determine free trade agreement tariff rates. Product Name: Palm kernel meal; Processing Method: Residue after pressing oil from palm kernels, not pelletized; Composition Content: Crude protein 16%, crude fiber 18%, crude fat 8%, moisture 10%; Appearance: Light brown powder; Packaging Specifications: 50kg/bag, 2000 bags total, net weight 100000kg; Use: Animal feed material; Brand Type: No brand; Country of Origin: Malaysia. Confusing palm kernel meal with palm meal, the latter may refer to residue from palm fruit mesocarp, with different classification. Failure to declare processing method; if solvent extraction, it must be noted, possibly involving residual solvent testing. Misreporting use as "food", causing customs to regulate under food standards, resulting in return or destruction. Ignoring country of origin, unable to enjoy China-ASEAN Free Trade Agreement preferential tariff rates. Omitting net weight in packaging specifications, affecting customs statistics and inspection.

The core basis for classification is the "Import and Export Tariff" and "HS Explanatory Notes". Palm kernel meal is the solid residue after pressing or solvent extraction of palm kernel oil from palm kernels (the inner kernel of oil palm fruit), belonging to oil seed residues. According to HS Explanatory Notes, heading 2306 includes "oil-cake and other solid residues resulting from the extraction of vegetable fats or oils from oil seeds or oleaginous fruits", and is not listed in 2304 or 2305. Palm kernels are oleaginous fruits, and their residues meet the description of 2306. Subheading 230660 specifically refers to palm kernel meal, so the classification is unique. 230400 Soybean meal: Soybean meal is the residue after oil extraction from soybeans, specifically listed under 2304. Palm kernel meal has a different source and lower protein content, and cannot be classified under 2304. 230650 Copra meal: Copra meal is the residue after oil extraction from coconut kernels, belonging to 2306 but a different subheading from palm kernel meal. They appear similar and must be distinguished by raw material. 230690 Other oil-cake: 230690 is for oil seed residues not elsewhere specified; since palm kernel meal is specifically listed, it should be classified under 230660 rather than 230690. 230240 Other cereal bran: Cereal bran comes from grain processing, while palm kernel meal comes from oil seeds; both raw materials and processing methods differ. 230990 Other prepared animal fodder: 230990 is prepared animal fodder, i.e., a mixture of multiple ingredients. Palm kernel meal is a single residue, not prepared, so it is classified under 2306. Confirm the raw material is palm kernel, not palm mesocarp or whole fruit. Confirm the processing method is residue after oil extraction, not direct crushing. Confirm it is not mixed or prepared with other substances, maintaining singularity. Confirm the use is animal feed, not for human consumption. Confirm it is not listed in 2304 or 2305, and subheading 230660 specifically lists it.

What is the difference between palm kernel meal and palm meal? Are the HS codes the same? Palm kernel meal is the residue after oil extraction from palm kernels, classified under 230660. Palm meal usually refers to the residue after oil extraction from palm fruit mesocarp, with high fiber content and low protein, and should be classified under 230690 (other oil-cake). The raw materials are different, so the classifications differ and must be strictly distinguished. What regulatory documents are required for importing palm kernel meal? It depends on the use. As a feed material, it typically requires a "Quarantine License for Inbound Animals and Plants" and must comply with the inspection and quarantine requirements of the General Administration of Customs. Some countries may require a phytosanitary certificate. For details, consult the GACC website or local customs. How to check the import tariff rate for palm kernel meal? You can check the MFN rate, general rate, and FTA rate through the GACC official website or the "Import and Export Tariff". Under the China-ASEAN Free Trade Agreement, palm kernel meal originating in ASEAN may enjoy zero tariff, but a certificate of origin is required. Rates are subject to adjustment; refer to the latest announcements. How to fill in the composition content during declaration? Fill in the percentages of main nutritional components, such as crude protein, crude fiber, crude fat, moisture, ash, etc. If additives or impurities are present, also note them. Composition content affects classification determination and must be accurate. Can palm kernel meal be used for human consumption? No. Palm kernel meal is an animal feed material, as harmful substances may be produced during processing, and its hygiene standards are lower than those for food. Declaring it as food will result in return or destruction. If palm kernel meal is pelletized, will the HS code change? No. Pelletizing is only a physical form change and it remains 230660. However, it must be noted in the declaration elements as "pelletized" or "not pelletized" for customs inspection. How to enjoy the preferential tariff rate when importing palm kernel meal from Malaysia? A certificate of origin issued by the Malaysian government (such as Form E) must be provided, and the goods must comply with the rules of origin. When declaring, fill in the country of origin as Malaysia and select the corresponding preferential trade agreement code. What are the packaging specification requirements for palm kernel meal? There are no uniform requirements, but the packaging method, net weight per package, and total net weight must be truthfully declared. Bulk shipments must be noted as "bulk", and bagged shipments must indicate bag weight. Packaging should be clean and hygienic to avoid contamination.