Chapter 23 covers residues and waste from the food industries and prepared animal fodder, including oilcake, soybean meal and other solid residues from the extraction of vegetable oils, distillers' grains, brewing and distilling by-products, and animal feed additives. The core feature of this chapter is that the goods are by-products of food processing or brewing industries, usually used for animal feeding rather than direct human consumption. Heading 2307 refers specifically to distillers' grains, i.e., solid residues produced during the brewing or distillation of alcohol, whether or not dried or pelletized. This includes grape marc, cereal distillers' grains, etc., but is limited to residues after alcohol extraction and does not include waste liquids after alcohol recovery or products already prepared as animal feed. The first 2 digits, 23, represent Chapter 23, 'Residues and waste from the food industries; prepared animal fodder,' covering all food processing by-products. The 3rd-4th digits, 07, represent heading 2307, specifically 'distillers' grains,' i.e., solid residues after brewing or distillation. The 5th-6th digits are the subheading, but 230700 has no further subdivision, indicating that all distillers' grains under this heading are classified uniformly, regardless of source or form. Therefore, the full code 230700 refers to all types of distillers' grains. Distillers' grains are solid by-products of the brewing industry, mainly used as animal feed, and meet the definition of Chapter 23, 'residues from the food industries.' They do not belong to Chapter 12 oil seeds and oleaginous fruits (because the alcohol has already been extracted), nor to Chapter 22 beverages (because they are not for direct drinking), and are different from other headings in Chapter 23 such as 2301 (residues from the milling industry) or 2303 (residues from starch manufacture). Therefore, they are classified under 2307.
Chapter
Chapter 23 covers residues and waste from the food industries and prepared animal fodder, including oilcake, soybean meal and other solid residues from the extraction of vegetable oils, distillers' grains, brewing and distilling by-products, and animal feed additives. The core feature of this chapter is that the goods are by-products of food processing or brewing industries, usually used for animal feeding rather than direct human consumption.
Heading
Heading 2307 refers specifically to distillers' grains, i.e., solid residues produced during the brewing or distillation of alcohol, whether or not dried or pelletized. This includes grape marc, cereal distillers' grains, etc., but is limited to residues after alcohol extraction and does not include waste liquids after alcohol recovery or products already prepared as animal feed.
Digit Breakdown
The first 2 digits, 23, represent Chapter 23, 'Residues and waste from the food industries; prepared animal fodder,' covering all food processing by-products. The 3rd-4th digits, 07, represent heading 2307, specifically 'distillers' grains,' i.e., solid residues after brewing or distillation. The 5th-6th digits are the subheading, but 230700 has no further subdivision, indicating that all distillers' grains under this heading are classified uniformly, regardless of source or form. Therefore, the full code 230700 refers to all types of distillers' grains.
Classification Basis
Distillers' grains are solid by-products of the brewing industry, mainly used as animal feed, and meet the definition of Chapter 23, 'residues from the food industries.' They do not belong to Chapter 12 oil seeds and oleaginous fruits (because the alcohol has already been extracted), nor to Chapter 22 beverages (because they are not for direct drinking), and are different from other headings in Chapter 23 such as 2301 (residues from the milling industry) or 2303 (residues from starch manufacture). Therefore, they are classified under 2307.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as 'distillers' grains' or 'dried distillers' grains,' and it must match the actual goods. Source: State the raw material from which the distillers' grains are produced, such as 'corn distillers' grains,' 'wheat distillers' grains,' or 'grape marc.' State: Describe the physical form, such as 'wet distillers' grains,' 'dried distillers' grains,' or 'pelletized.' Composition/content: Main components and proportions, such as moisture, protein, fiber, etc., used to confirm the use. Use: Clearly state the final use, such as 'for animal feed' or 'for fertilizer.' Packaging specifications: Packaging method and weight per piece, such as 'woven bag, 50 kg/bag.' Brand or manufacturer: If there is brand or manufacturer information, it must be declared truthfully. Product name: dried distillers' grains; Source: corn; State: pelletized; Composition: moisture 10%, protein 28%, fiber 12%; Use: ruminant feed; Packaging: woven bag, 50 kg/bag; Brand: XX brand. Declaring wet distillers' grains as dried distillers' grains causes the moisture content to be inconsistent and may trigger inspection. Failure to indicate the source, such as 'distillers' grains' without specifying whether it is corn or wheat, affects classification. Mistaking distillers' grains for distillery waste liquid, which should be classified under 2203 or 2204.
Product name
The specific name of the declared goods, such as 'distillers' grains' or 'dried distillers' grains,' and it must match the actual goods.
⚠️ Misdeclaring as 'feed' or 'distillers' grains powder,' leading to incorrect classification.
Source
State the raw material from which the distillers' grains are produced, such as 'corn distillers' grains,' 'wheat distillers' grains,' or 'grape marc.'
⚠️ Failure to indicate the source, or confusing it with 'alcohol waste liquid.'
State
Describe the physical form, such as 'wet distillers' grains,' 'dried distillers' grains,' or 'pelletized.'
Declaring wet distillers' grains as dried distillers' grains causes the moisture content to be inconsistent and may trigger inspection.
Failure to indicate the source, such as 'distillers' grains' without specifying whether it is corn or wheat, affects classification.
Mistaking distillers' grains for distillery waste liquid, which should be classified under 2203 or 2204.
🎯 Classification Logic
The core basis for classification is that the goods are solid residues after brewing or distilling alcohol and are mainly used for animal feed. The following must be met: 1) they come from the brewing or distillation process; 2) they are solid residues; 3) they have not been further processed into prepared feed. If distillers' grains have been mixed with other nutrients, they may be classified under 2309. 2301 Meat and bone meal, etc.: 2301 is residues of meat or fish, while 2307 is plant-based distillers' grains; the sources are different. 2303 Residues from starch manufacture: 2303 comes from starch production, such as corn gluten meal, while 2307 comes from brewing; the compositions differ greatly. 2309 Prepared animal feed: 2309 is mixed feed containing multiple ingredients, while 2307 is single distillers' grains, not prepared. 2203 Beer made from malt: 2203 is a beverage, while 2307 is solid waste after brewing. Does it come from the brewing or distillation process? Is it a solid residue rather than a liquid? Has no other nutrient been added? Is it mainly used for animal feed? Is it confused with 2301 or 2303?
Basis
The core basis for classification is that the goods are solid residues after brewing or distilling alcohol and are mainly used for animal feed. The following must be met: 1) they come from the brewing or distillation process; 2) they are solid residues; 3) they have not been further processed into prepared feed. If distillers' grains have been mixed with other nutrients, they may be classified under 2309.
Confused Codes：
2301 - Meat and bone meal, etc.
2301 is residues of meat or fish, while 2307 is plant-based distillers' grains; the sources are different.
2303 - Residues from starch manufacture
2303 comes from starch production, such as corn gluten meal, while 2307 comes from brewing; the compositions differ greatly.
2309 - Prepared animal feed
2309 is mixed feed containing multiple ingredients, while 2307 is single distillers' grains, not prepared.
2203 - Beer made from malt
2203 is a beverage, while 2307 is solid waste after brewing.
Self-Check：
✓ Does it come from the brewing or distillation process?
✓ Is it a solid residue rather than a liquid?
✓ Has no other nutrient been added?
✓ Is it mainly used for animal feed?
✓ Is it confused with 2301 or 2303?
❓ FAQ
The HS code for distillers' grains is 230700, but why do customs brokers sometimes suggest 230330? 230330 is residues from starch manufacture, such as corn gluten meal, while distillers' grains are a brewing by-product; the sources are different. If the distillers' grains are actually a by-product of a starch factory, they may be incorrectly classified under 2303. It is necessary to confirm based on the production process: brewing produces 2307, while starch production produces 2303. Are the HS codes for dried distillers' grains and wet distillers' grains the same? Yes, both are classified under 230700, because the HS code does not distinguish between dry and wet states. However, the state must be truthfully filled in at declaration because dryness and wetness affect quarantine and transportation requirements. If distillers' grains are used as fertilizer, can they still be classified under 2307? Yes, 2307 covers distillers' grains regardless of use, as long as their basic characteristics have not been changed. However, if processed into fertilizer, they may be classified under Chapter 31. This must be determined based on whether chemical treatment has been applied. What regulatory conditions are required for importing distillers' grains? Usually an animal and plant quarantine permit is required because they may carry pests and diseases. Specific conditions vary by country; it is recommended to check the latest announcements from the General Administration of Customs or consult the local customs office. How are distillers' grains distinguished from distillery waste liquid? Distillers' grains are solid residues, while waste liquid is liquid and is usually classified under 2203 or 2204. If the waste liquid is dried into a solid, it may still be classified under 2307. What is the difference between 230700 and 230800? 2308 is vegetable materials used for animal feed, such as acorns and beet pulp, while 2307 specifically refers to distillers' grains. The sources are different, and 2308 is broader. How can I check the tariff rate for 230700? You can visit the website of the General Administration of Customs of China or use tools such as Guileitong and enter the code to check the latest tariff rate. Note that tariff rates may change, and the official release shall prevail. Must composition/content be provided when declaring distillers' grains? Yes, composition/content is an important declaration element, especially protein and moisture, used to confirm the characteristics of the goods and whether they meet quarantine requirements. It is recommended to provide a detailed test report.
Q: The HS code for distillers' grains is 230700, but why do customs brokers sometimes suggest 230330?
A: 230330 is residues from starch manufacture, such as corn gluten meal, while distillers' grains are a brewing by-product; the sources are different. If the distillers' grains are actually a by-product of a starch factory, they may be incorrectly classified under 2303. It is necessary to confirm based on the production process: brewing produces 2307, while starch production produces 2303.
Q: Are the HS codes for dried distillers' grains and wet distillers' grains the same?
A: Yes, both are classified under 230700, because the HS code does not distinguish between dry and wet states. However, the state must be truthfully filled in at declaration because dryness and wetness affect quarantine and transportation requirements.
Q: If distillers' grains are used as fertilizer, can they still be classified under 2307?
A: Yes, 2307 covers distillers' grains regardless of use, as long as their basic characteristics have not been changed. However, if processed into fertilizer, they may be classified under Chapter 31. This must be determined based on whether chemical treatment has been applied.
Q: What regulatory conditions are required for importing distillers' grains?
A: Usually an animal and plant quarantine permit is required because they may carry pests and diseases. Specific conditions vary by country; it is recommended to check the latest announcements from the General Administration of Customs or consult the local customs office.
Q: How are distillers' grains distinguished from distillery waste liquid?
A: Distillers' grains are solid residues, while waste liquid is liquid and is usually classified under 2203 or 2204. If the waste liquid is dried into a solid, it may still be classified under 2307.
Q: What is the difference between 230700 and 230800?
A: 2308 is vegetable materials used for animal feed, such as acorns and beet pulp, while 2307 specifically refers to distillers' grains. The sources are different, and 2308 is broader.
Q: How can I check the tariff rate for 230700?
A: You can visit the website of the General Administration of Customs of China or use tools such as Guileitong and enter the code to check the latest tariff rate. Note that tariff rates may change, and the official release shall prevail.
Q: Must composition/content be provided when declaring distillers' grains?
A: Yes, composition/content is an important declaration element, especially protein and moisture, used to confirm the characteristics of the goods and whether they meet quarantine requirements. It is recommended to provide a detailed test report.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.