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
Duty rates
Column 1 (General / MFN)
0.45¢/kg
Column 2 (Non-NTR)
0.7¢/kg
Column 1 (Special / FTA)
Free
Eligible
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)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
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,
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-
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
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
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,
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
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
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
Application for Further Review of Protest 2304-04-10023Dear 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
Application for Further Review of Protest 2304-02-100-255Dear 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
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
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
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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