# Commission Implementing Regulation (EU) No 1271/2011 of 5 December 2011 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
The product is a beige powder consisting of (% by weight):
Food/dietary fibre 66,1
(thereof crude fibre 15,2)
proteins 18,8
moisture 7,5
ash 2,3
fat 0,2
The product is a solid vegetable residue obtained from soybeans after the extraction of the oil and partial removal of the proteins, followed by drying and grinding. The product has the characteristics of non-textured flour.
The product is a by-product of the production of soya protein concentrates and isolates and has as a result a reduced content of proteins.
The product is used for the fortification of food preparations and animal feeding products. The product is presented in bags of 25 kg.
2304 00 00
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00.
Although the product is used in the food industry, it is not a food preparation complying with the characteristics described under heading 1901 or a food preparation not elsewhere specified or included under heading 2106. Therefore classification under headings 1901 and 2106 is excluded.
As the product is composed of various residues and wastes derived from vegetable materials used by food preparing industries, as animal feeding stuffs and for human consumption, it is to be classified in Chapter 23 (see Harmonized System Explanatory Notes to Chapter 23, General, first paragraph).
The product is therefore to be classified under CN code 2304 00 00 as other solid residues resulting from the extraction of soya-bean oil.

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Source: https://www.legislation.gov.uk/eur/2011/1271/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-1271/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.