Commission Implementing Regulation (EU) 2022/1103
Of 28 June 2022 — CELEX 32022R1103
Description of the goods
Soya-bean meal from the solvent extraction of soya-beans. The 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.
Reasons
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.