SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 23   Residues and waste from the food industries; prepared animal fodder.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code 　 General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
23.01 　 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption, greaves 　 　 　 　 　 Free Free Free Free Free 　 　
2301.10 　 Flours, meals and pellets, of meat or meat offal, greaves Free 　 　 　 　 　 　 　 　 　 　 　
　 010 - Flours, meals and pellets, of meat or of meat offal of whale 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 090 - Other 　 　 (Free) 　 　 　 　 　 　 　 　 MT
2301.20 　 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates Free 　 　 　 　 　 　 　 　 　 　 　
　 010 - Flours, meals and pellets, of fish 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 090 - Other 　 　 (Free) 　 　 　 　 　 　 　 　 MT
23.02 　 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants 　 　 　 　 　 Free Free Free Free Free 　 　
2302.10 000 Of maize (corn) Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2302.30 000 Of wheat Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2302.40 　 Of other cereals Free 　 (Free) 　 　 　 　 　 　 　 　 　
　 010 - Of rice 　 　 　 　 　 　 　 　 　 　 　 MT
　 090 - Other 　 　 　 　 　 　 　 　 　 　 　 MT
2302.50 000 Of leguminous plants Free 　 (Free) 　 　 　 　 　 　 　 　 MT
23.03 　 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 　 　 　 　 　 Free Free Free Free Free 　 　
2303.10 000 Residues of starch manufacture and similar residues Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2303.20 000 Beet-pulp, bagasse and other waste of sugar manufacture Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2303.30 000 Brewing or distilling dregs and waste Free 　 (Free) 　 　 　 　 　 　 　 　 MT
23.04 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2304.00 000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
23.05 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2305.00 000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
23.06 　 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 　 　 　 　 　 Free Free Free Free Free 　 　
2306.10 000 Of cotton seeds Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.20 000 Of linseed Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.30 000 Of sunflower seeds Free 　 (Free) 　 　 　 　 　 　 　 　 MT
　 　 Of rape or colza seeds 　 　 　 　 　 　 　 　 　 　 　 　
2306.41 000 Of low erucic acid rape or colza seeds Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.49 000 Other Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.50 000 Of coconut or copra Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.60 000 Of palm nuts or kernels Free 　 (Free) 　 　 　 　 　 　 　 　 MT
2306.90 　 Other Free 　 　 　 　 　 　 　 　 　 　 　
　 010 - Of maize (corn) germ 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 090 - Other 　 　 (Free) 　 　 　 　 　 　 　 　 MT
23.07 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2307.00 000 Wine less, argol Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
23.08 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2308.00 000 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
23.09 　 Preparations of a kind used in animal feeding 　 　 　 　 　 　 　 　 　 　 　 　
2309.10 　 Dog or cat food, put up for retail sale 　 　 　 　 　 　 　 　 　 　 　 　
　 010 1 Containing not less than 10% of lactose by weight Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactoce contained 　 Per each kilogram, 59.50 yen plus 6 yen for every 1% exceeding 10% by weight of lactoce contained 　 Free Per each kilogram, 54.09 yen plus 5.45 yen for every 1% exceeding 10% by weight of lactoce contained 　 Per each kilogram, 48.68 yen plus 4.91 yen for every 1% exceeding 10% by weight of lactoce contained Per each kilogram, 54.09 yen plus 5.45 yen for every 1% exceeding 10% by weight of lactoce contained Per each kilogram, 54.09 yen plus 5.45 yen for every 1% exceeding 10% by weight of lactoce contained 　 MT
　 　 2 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 091 (1)In airtight containers not more than 10kg each including container Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 092 A More than 70yen/kg in value for customs duty, excluding those containing 35% or more by weight crud protein Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 　 B Other 　 　 　 　 　 　 　 　 　 　 　 　
　 093 (a)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 099 (b)Other 60 yen/kg 　 36 yen/kg 18 yen/kg Free 32.73 yen/kg 4.5 yen/kg 14.73 yen/kg 16.36 yen/kg 16.36 yen/kg 　 MT
2309.90 　 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 1Preparations of a kind of used in animal feeding, excluding those directly used as feed or fodder 5% 　 3% Free 　 Free 　 Free Free Free 　 　
　 110 - Vitamin preparations for feedstuffs 　 　 　 　 　 　 　 　 　 　 　 KG
　 190 - Other 　 　 　 　 　 　 　 　 　 　 　 KG
　 　 2 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 (1)Containing not less than 10% of lactose by weight 　 　 　 　 　 　 　 　 　 　 　 　
　 211 A Intended for feeding calves suitable for white veal #Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 219 B Other Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactoce contained 　 Per each kilogram, 52.50 yen plus 5.30 yen for every 1% exceeding 10% by weight of lactoce contained 　 Free Per each kilogram, 47.73 yen plus 4.82 yen for every 1% exceeding 10% by weight of lactoce contained 　 Per each kilogram, 42.95 yen plus 4.34 yen for every 1% exceeding 10% by weight of lactoce contained Per each kilogram, 47.73 yen plus 4.82 yen for every 1% exceeding 10% by weight of lactoce contained Per each kilogram, 47.73 yen plus 4.82 yen for every 1% exceeding 10% by weight of lactoce contained 　 MT
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 A Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms, alfalfa green leaf protein concentrate or fish marine mammal solubles Free 　 　 　 　 Free Free Free Free Free 　 　
　 292 - Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 293 - Alfalfa green leaf protein concentrate 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 294 - Fish marine mammal solubles 　 　 (Free) 　 　 　 　 　 　 　 　 MT
　 　 B Other 　 　 　 　 　 　 　 　 　 　 　 　
　 295 (a)In airtight containers not more than 10kg each including container Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 　 (b)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 296 イ More than 70yen/kg in value for customs duty, put up in containers for retail sale but not in airtight containers, excluding those containing 35% or more by weight crud protein Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 　 ロ Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 (ｲ)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order 　 　 　 　 　 　 　 　 　 　 　 　
　 297 I  For dogs, cats and other similar kind of ornamental animals and pet animals Free 　 (Free) 　 　 Free Free Free Free Free 　 MT
　 298 II Other 15% 　 12.8%  　 Free 　 　 　 　 　 　 MT
　 299 (ﾛ)Other 60 yen/kg 　 36 yen/kg 　 Free 　 　 　 　 　 　 MT