| Tariff Classification |
| section 04 | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| 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: |
| 2301.20 | －Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: |
| －－Flours, meals and pellets, of fish |
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