Brewing or distilling dregs and waste

Brewing or distilling dregs and waste See the HS Explanatory Note to heading 2303 , first paragraph, (E)(1) to (5).

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets ►M63 For the determination of the starch and protein content, the methods set out in Annex III, parts K and C, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) are to be applied. ◄ Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product Products classified in these subheadings must meet the criteria laid down in additional note 1 to this chapter. These subheadings include: 1. maize gluten (generally, in the form of a flour), which is composed mainly of the gluten of the maize grains obtained from the separation of starch; the protein content (nitrogen × 6,25) is in excess of 40 % by weight; 2. gluten meal, which is mainly obtained by mixing dry residue from the manufacture of starch from maize with pure gluten; such products generally contain about 40 % by weight of proteins (nitrogen × 6,25); 3. corn gluten feed, which generally contains at least 20 % by weight of proteins (nitrogen × 6,25), and is composed mainly of particles of pericarp and endosperm, of maize gluten and sometimes of concentrated maize steeping liquor, all of which are by-products of the manufacture of starch from maize. These subheadings also include the above products agglomerated in the form of pellets. ►M63 These subheadings cover only products with a starch content not exceeding 28 % by weight on the dry product determined in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1), and a fat content not exceeding 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1). ◄ Products with a higher content of starch or fat are normally classified in Chapter 11 or in subheading 2302 10 10 , 2302 10 90 , 2309 90 41 or 2309 90 51 , as appropriate. The same applies for goods which contain products extracted from maize by a method other than the production of starch by the wet process (residues from the sifting of maize grains, ground maize grains, residues from the extraction of maize germ oil by the dry process, etc.). Products classified in these subheadings must not contain residues from the extraction of maize germ oil by the wet process either. Concentrated maize steeping liquors fall in subheading 2303 10 90 , irrespective of their protein content.