Classification Challenge solution: This is how you classify soya-bean meal from the solvent extract
Customs classification can be challenging. Here are the results with the official solution
As you know, the EU has classified soya-bean meal from the solvent extraction of soya-beans. Let's recall the characteristics?
he soya-bean meal is made from soya-beans that are hulled, broken, heated and flaked before extraction of the oil with hexane. Subsequently, the flakes are dried followed by a desolventizing-toasting process. After that, the flakes are dried with hot air to reduce moisture. As a final processing step, the flakes are ground and the previously removed hulls are readded to obtain a meal with the following analytical characteristics (approximately by weight):
— 47 % protein;
— 8 % water;
— 5 % fiber;
— 1,5 % fat.
As a result of toasting, residual solvent has been removed and the anti-nutritional factors, especially the urease activity, have been decreased.
The soya-bean meal is presented at import in bulk and can be used directly as animal feed without any further processing.
The Solution
Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00 .
Desolventizing-toasting and standardization of fiber content by readdition of previously removed seed hulls are normal technical processes in the production of soya-bean oil and meal. The product therefore retains the character of a residue resulting from the extraction of soya-bean oil, used as animal feed stuffs (see also General Harmonized System Explanatory Note (HSEN) to Chapter 23, first paragraph, and HSEN to heading 2304 , first paragraph).
Consequently, the product is to be classified under CN code 2304 00 00 as other solid residue resulting from the extraction of soya-bean oil.
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