2304.00.00

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil

Heading: 2304 Chapter: 23 As of August 15, 2026

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Duty rates

Column 1 (General / MFN)

0.45¢/kg

Column 2 (Non-NTR)

0.7¢/kg

Column 1 (Special / FTA)

Free

Eligible

A+AUBHCLCODEILJOKRMAOMPPAPESSG

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

No active Chapter 99 measures are linked to this code.

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)

    Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026

    See the change →
  2. Base rate HTS 2025

    Column 1 general rate set to 0.45¢/kg.

Related CBP rulings

H305155 June 24, 2024

Application for Further Review of Protest No. 2304-19-100407; Continental Automotive Systems, Inc; Reconciliation

On June 23, 2018, CAS filed a reconciliation entry, to reconcile the estimated value of imported merchandise and associated duties and fees. The entries were flagged at importation and were entered from November 2, 2016 through December 30,

H331318 May 10, 2023

Application for Further Review of Protest number 2304-23-102744; USMCA Preference Claim; 19 U.S.C. § 1514; 19 U.S.C. § 1520(d); Denial of Preference Claim

This protest was filed by Victor Gonzales LLC, on behalf of Kunhwa Mexico S DE RL DE CV (“Protestant”), against U.S. Customs and Border Protection’s (“CBP”) decision to deny a claim for preferential tariff treatment under the United States-

H300353 September 14, 2018

Application for Further Review of Protest number 2304-18-100059; NAFTA Preference Claim under 19 U.S.C. § 1520(d)

The Protestant entered merchandise on January 5, 2017. From August to November of 2017, the Protestant filed post-importation NAFTA claims under 19 U.S.C. § 1520(d) (“520(d) claim”) through the CBP Document Image System (“DIS”) and received

H247308 December 15, 2016

Application for Further Review of Protest Number 2304-13-100102; Certificate of Origin; Originating Goods; Gas Turbine Parts; Disassembly, 19 CFR 181.132; Controverting a Consumption Entry to a TIB Entry; 19 C.F.R. § 10.31(g)

The Protest record indicates that on February 9, 2012, Sulzer’s customs broker filed a consumption entry for gas turbine parts on Sulzer’s behalf. This entry was filed because a Mexican utility company, Comision Federal de Electricidad (CFE

H276413 August 24, 2016

Application for Further Review of Protest No. 2304-15-100089

The products at issue concern five entries of certain correction tape in plastic dispensers (“correction tape(s)”) imported from Mexico through the Port of Laredo, Texas between February 21, 2014, and February 27, 2014. Entry documentation,

N253051 May 21, 2014

The tariff classification of soybean residue for use in animal feed, from Argentina, Brazil, Uruguay or Paraguay.

A flow chart accompanied your request. Other information accompanied your previous correspondence dated July 18, 2013 and December 17, 2013. The goods in question are “soybean meal pellets” obtained from the solid residue (oilcake) remainin

H193476 May 25, 2012

Protest Number 2304-11-100042; NAFTA Eligibility for Preferential Duty Treatment for Fiberglass Filter Bags; Parts; Materials; General Note 12(b)(iv)(B)

The imported merchandise at issue is fiberglass air filters. The fiberglass filters in question were entered into the United States on April 10, 2010, and were classified upon entry in subheading 7019.90.10, Harmonized Tariff Schedule of th

H168824 February 29, 2012

Protest No. 2304-10-100091; 9817.00.90; jewelry; actual use

This case involves previously-owned gold and silver jewelry and coins imported on July 9, 2009. First Cash Financial Services Inc. (“First Cash”) owns and operates pawn shops in Mexico and the U.S. Counsel states that the importation consis

563027 June 8, 2004

Application for Further Review of Protest 2304-04-10023 Dear Port Director: This is in reply to your correspondence forwarding Application for Further Review of Protest (AFR) 2304-04-10023, timely filed by a broker on behalf of LG Electronics, Alabama, Inc. FACTS: The Protest is against Customs and Border Protection’s (CBP) rate advance of entries of LCD televisions.

The Protest is against Customs and Border Protection’s (CBP) rate advance of entries of LCD televisions. Protestant filed a 1520(d) application on October 9, 2001. CBP contacted the protestant to inform him that the NAFTA Certificates of Or

563011 May 27, 2004

Application for Further Review of Protest 2304-02-100-255 Dear Port Director: This is in reply to your correspondence forwarding Application for Further Review of Protest (AFR) 2304-020100-255, timely filed by counsel on behalf of J.J.’s Mae, Inc. dba Rainbeau. FACTS: The protest is against Customs and Border Protection’s (CBP) rate advance of 96 entries of textile articles.

The protest is against Customs and Border Protection’s (CBP) rate advance of 96 entries of textile articles. Protestant entered the merchandise subject to this protest in subheading 9802.00.90 HTSUS. The protestant states that CBP advised t

229598 October 24, 2002

Application for Further Review of Protest number 2304-02-100029; Jaclyn Inc.; I Appel de Mexico; NAFTA; Certificate of Origin; 19 CFR § 174.24; 19 CFR § 181.21; 19 CFR § 181.22.

Smart Time, a division of Jaclyn, Inc., (“Jaclyn”), protests the denial of NAFTA preferential tariff treatment for entry numbers: 179-xxxxx64-6 179-xxxxx07-2 179-xxxxx42-0 179-xxxxx91-3 179-xxxxx61-7 179-xxxxx85-7. These entries were entere

562137 August 7, 2002

Application for Review and Protest No. 2304-99-100161; Assessment of Marking Duties; Notice to Redeliver (CF 4647); Industrial work gloves; Ultimate Purchaser

At issue is the assessment of marking duties in connection with two shipments of industrial work gloves manufactured by Bob Fernandez & Sons in Mexico and imported into the U.S. at the port of Laredo, Texas. The first entry, dated January 1

Other codes in heading 2304

View all codes in heading 2304 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2304.00.00 from each major US trading partner.

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