Pea flour (Tariff notice 27)
Check the tariff classification for dried peas processed as pea flour.
New regulation
A new regulation was published on 7 April 2022:
L 108/16
Reg. 2022/557
This is not considered a change in Northern Ireland practice.
Description of goods (Protein-rich)
Protein-rich fraction from the separation of pea flour into a protein-rich and a starch-rich fraction presented in the form of a beige, fine powder or in the form of pellets, in small bags (15 to 20kg) or big bags (500 to 1,000kg).
The product has the following analytical characteristics (dry weight contents):
— 7.4% starch
— 54% proteins
The product is produced from dried peas (Pisum sativum), which are washed, hulled and milled to obtain pea flour. The flour is then separated into a protein-rich and a starch-rich fraction in a centrifugal separator. After that process, the protein-rich fraction is either left in powder form or agglomerated into pellets.
The product is recognisably and exclusively used as animal fodder.
Classification (Combined Nomenclature (CN) code)
2309 90 31
Reason
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23 and the wording of CN codes 2309, 2309 90 and 2309 90 31.
The product has lost the essential characteristics of the original material by means of fractioning in a centrifugal separator. Therefore, classification under heading 1106 as flour of a dried leguminous vegetable, as well as classification as further prepared vegetable product of heading 2005, is excluded.
Classification under heading 2302 is also excluded because the product is not a residue of the sifting, milling or other working of leguminous plants (see the Harmonized System Explanatory Note to heading 2302, Item (C)). The product has been deliberately produced from pea flour. It is further processed and exclusively used as animal fodder (see also the Harmonized System General Explanatory Note to Chapter 23).
Therefore, the product is to be classified under CN code 2309 90 31 as other preparation of a kind used in animal feeding, containing less than 10% by weight of starch.
Description of goods (Starch-rich)
Starch-rich fraction from the separation of pea flour into a protein-rich and a starch-rich fraction, presented in the form of a light-yellow powder or in the form of pellets, in bulk or in big bags (25 to 1,000kg).
The product has the following analytical characteristics (dry weight contents):
— 73% of starch
— 13% of proteins
The product is produced from dried peas (Pisum sativum), which are washed, hulled and milled to obtain pea flour. The flour is then separated into a protein-rich and a starch-rich fraction in a centrifugal separator. After this process, the starch-rich fraction is either left in powder form or agglomerated into pellets.
The product is recognisably and exclusively used as animal fodder.
Classification (Combined Nomenclature (CN) code)
2309 90 51
Reason
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23 and the wording of CN codes 2309, 2309 90 and 2309 90 51.
The product has lost the essential characteristics of the original material by means of fractioning in a centrifugal separator. Therefore, classification under heading 1106 as flour of a dried leguminous vegetable, as well as classification as further prepared vegetable product of heading 2005, is excluded.
Classification under heading 2302 is also excluded because the product is not a residue of the sifting, milling or other working of leguminous plants (see the Harmonized System Explanatory Note to heading 2302, Item (C)). The product has been deliberately produced from pea flour. It is further processed and exclusively used as animal fodder (see also the Harmonized System General Explanatory Note to Chapter 23).
Therefore, the product is to be classified under CN code 2309 90 51 as other preparation of a kind used in animal feeding, containing more than 30% by weight of starch.
Contact details
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.