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Heading 2303 : Residues of starch manufacture and similar residues, beetpulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
This heading covers, inter alia :(A) Residues of starch manufacture and similar residues (from maize (corn), rice, potatoes, etc.) consist largely of fibrous and protein substances usually presented in the form of pellets or meal but occasionally as cake. They are used for animal fodder or as fertilisers; some of these residues (e.g., maize steeping liquors) are used in the production of cultures for the manufacture of antibiotics. (B) Beet‑pulp is the residue which remains after the sugar has been extracted from the root of the sugar beet. This pulp is classified in this heading whether wet or dried but, if with added molasses or otherwise prepared as animal food, it falls in heading 23.09. (C) Bagasse is a residue consisting of the fibrous portion of the sugar cane after the juice has been extracted. It is used in the paper‑making industry and in the preparation of animal food. (D) Other waste products of sugar manufacture covered by this heading include defecation scum, filter press residues, etc. (E) Brewing or distilling dregs and waste comprise in particular : (1) Dregs of cereals (barley, rye, etc.), obtained in the manufacture of beer and consisting of the exhausted grains remaining after the wort has been drawn off. (2) Malt sprouts separated from the malted grain during the kilning process. (3) Spent hops. (4) Dregs resulting from the distillation of spirits from grain, seeds, potatoes, etc. (5) Beet pulp wash (residues from the distillation of beet molasses).
(All these products remain classified in the heading whether presented wet or dry.)
The heading also covers the above products in the form of pellets (see the General Explanatory Note to this Chapter). This heading does not include : (a) Molasses resulting from the extraction or refining of sugar (heading 17.03). (b) Inactive or spent yeast (heading 21.02). (c) Crude potassium salts obtained by burning and washing residues of beet molasses (heading 26.21). (d) Bagasse pulp (heading 47.06).
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