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HTS 2304.00.00Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil

What that translates to:Soybean meal and other residues of soybean oil extraction

Also written 23040000. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Soybean meal and other residues of soybean oil extraction (HTS 2304.00.00) from China owe 37.5% + 0.45¢ per kg in total duties as of Oct 1, 2026: a 0.45¢/kg regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate37.5% + 0.45¢ per kgThat's $3,750 on a $10,000 shipment, plus the per-unit charge.
Forced-labor tariffSection 301, since Jul 24, 202612.5%
China tariffSection 301, since May 10, 201925%
Regular dutyBase rate (MFN) in the tariff schedule0.45¢/kg
Total duty37.5% + 0.45¢ per kg
Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.
Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

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Official description

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

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 23: Residues and waste from the food industries; prepared animal feed.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

  • 2304.00.0010 (2304000010)Certified organic · reported in kg
  • 2304.00.0090 (2304000090)Other · reported in kg

What changed for this code

Questions about HTS 2304.00.00

What is the duty rate for HTS 2304.00.00?

The regular (column 1 general) rate printed in the tariff schedule is 0.45¢/kg. Goods from China owe 37.5% + 0.45¢ per kg in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 2304.00.00 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 2304.00.00 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 2304.00.00 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.