23.01 不適於人類食用之肉、雜碎、
魚、甲殼類、軟體動物或其他水 產無脊椎動物粉、粗粉及團粒；
油渣
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
2301.10.00.00 肉或雜碎之粉、粗粉及團粒；油 渣
-Flours, meals and pellets, of meat or meat offal; greaves
5 C
2301.20 魚、甲殼類、軟體動物或其他水
產無脊椎動物之粉、粗粉及團粒
-Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
2301.20.10.00 --無脊椎的 -- invertebrates: 0 A
2301.20.90.00 --其他 --Other 5 A
23.02 穀類或豆類植物經輾製與篩分後
所剩餘之糠、麩皮及殘渣，不論 是否呈團粒狀
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
2302.10.00.00 玉蜀黍（玉米） -Of maize (corn) 5 A
2302.20.00.00 稻米 -Of rice 5 A
2302.30.00.00 小麥 -Of wheat 5 A
2302.40.00.00 其他穀類 -Of other cereals 5 A
2302.50.00.00 豆莢植物 -Of leguminous plants 5 A
23.03 澱粉製品之殘渣及類似殘渣、甜
菜渣、甘蔗渣及製糖之其他殘 渣、釀造或蒸餾之糟粕，不論是 否呈團粒狀
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, b rewing or distilling dregs and waste, whether or not in the form of 2303.10 澱粉製品之殘渣及類似殘渣 -Residues of starch manufacture and similarll t
residues 2303.10.10 --玉蜀黍之殘渣包含玉蜀黍之麩質
物
--Of maize (corn) including maize gluten
2303.10.10.10 ---家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
0 A
2303.10.10.90 ---其他 ---Other 0 A
2303.10.90 --其他 --Other
2303.10.90.10 ---家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 C
2303.10.90.90 ---其他 ---Other 5 A
2303.20.00 -甜菜渣、甘蔗渣及製糖之其他殘 渣
-Beet-pulp, bagasse and other waste of sugar manufacture
2303.20.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2303.20.00.90 --其他 --Other 5 A
2303.30.00 -釀造或蒸餾之糟粕 -Brewing or distilling dregs and waste 2303.30.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals
of aquaculture.
5 A
2303.30.00.90 --其他 --Other 5 A
23.04 提煉黃豆油所產之油渣餅及其他
固體殘渣，無論是否磨碎或呈團 粒狀
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil
2304.00.10 -黃豆粉狀殘渣 - Flours
2304.00.10.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2304.00.10.90 --其他 --Other 5 A
2304.00.90 -其他 -Other
2304.00.90.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2304.00.90.90 --其他 --Other 5 A
2305.00.00 提煉花生油所產之油渣餅及其他
固體殘渣物，無論是否磨碎或呈 團粒狀
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
2305.00.00.10 -家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2305.00.00.90 -其他 -Other 5 A
23.06 提煉植物油脂所產之油渣餅及其
他固體殘渣物，無論是否磨碎或 呈團粒狀（第２３０４或２３０ ５節者除外）
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ve getable fats or oils, other than those of heading No. 23.04 or 23 05
2306.10.00 -棉子 -Of cotton seeds
2306.10.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.10.00.90 --其他 --Other 5 A
2306.20.00 -亞麻仁 -Of linseed
2306.20.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.20.00.90 --其他 --Other 5 A
2306.30.00 -向日葵種子 -Of sunflower seeds
2306.30.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.30.00.90 --其他 --Other 5 A
2306.4 -油菜子： - Of rape or colza seeds:
2306.41.00 --低芥子酸之油菜子 --Of low euricic acid rape or colza seeds 2306.41.00.10 ---家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals
of aquaculture.
5 A
2306.41.00.90 ---其他 ---Other 5 A
2306.49.00 --其他 --Other
2306.49.00.10 ---家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.49.00.90 ---其他 ---Other 5 A
2306.50.00 -椰子及乾椰子肉 -Of coconut or copra
2306.50.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.50.00.90 --其他 --Other 5 A
2306.60.00 -棕櫚類核果及子仁 -Of palm nuts or kernels
2306.60.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.60.00.90 --其他 --Other 5 A
2306.70.00 -玉蜀黍（玉米）胚芽 -Of maize (corn) germ
2306.70.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.70.00.90 --其他 --Other 5 A
2306.90.00 -其他 -Other
2306.90.00.10 --家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2306.90.00.90 --其他 --Other 5 A
2307.00.00 酒糟、酒石 Wine lees; argol
2307.00.00.10 -家畜、家禽及水生動物飼料 ---Food for cattle, birds of corral, and animals of aquaculture.
5 A
2307.00.00.90 -其他 -Other 5 A
23.08 作為動物飼料用之未列名植物材
料與廢料、殘渣及副產品，無論 是否呈團粒狀
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or 2308.00.10 - 橡子及印度栗子 Indian acorn and chestnut
2308.00.10.10 --家畜、家禽及水生動物飼料 --Food for cattle, birds of corral, and animals of aquaculture.
5 A
2308.00.10.90 --其他 --Other 5 A
2308.00.90 -其他 -Other
2308.00.90.10 --家畜、家禽及水生動物飼料 --Food for cattle, birds of corral, and animals of aquaculture.
5 A
2308.00.90.90 --其他 --Other 5 A
23.09 調製動物飼料 Preparations of a kind used in animal feeding
2309.10.00.00 -供零售用之貓狗食品 -Dog or cat food, put up for retail sale 15 D
2309.90 -其他 -Other
2309.90.1 --魚飼料 --Preparations for fish feeding
2309.90.11.00 --- 水族館、養魚池使用飼料 --- For aquarium fish 15 D
2309.90.19.00 --- 其他 ---Other 15 C
2309.90.20 --鳥飼料 --Feeding preparations for birds
2309.90.20.10 --- 家禽飼料 ---For bird of corral 5 C
2309.90.20.90 --- 其他 ---Other 5 C
2309.90.30 --添加糖或糖蜜之飼料 --Preparations of green fodder with addition of molasses or sugar
2309.90.30.10 ---家畜、家禽及水生動物飼料 ----Food for cattle, birds of corral, and animals of aquaculture.
10 C
2309.90.30.90 ---其他 ---Other 10 C
2309.90.4 --飼料完成前混合之補充調製品 --Premixes (preparations for use in making complete feeds or supplementary feeds):
2309.90.41 ---添加抗生素或維生素之飼料，
不論是否混合
---Containing antibiotics or vitamins, whether or not intermixed
2309.90.41.10 ----家畜、家禽及水生動物飼料 ----Food for cattle, birds of corral, and animals of aquaculture.
0 A
2309.90.41.90 ----其他 ----Other 0 A
2309.90.49 ---其他 ---Other
2309.90.49.10 ----家畜、家禽及水生動物飼料 ----Food for cattle, birds of corral, and animals of aquaculture.
5 A
2309.90.49.90 ----其他 ----Other 5 A
2309.90.90 --其他 --Other
2309.90.90.10 ----家畜、家禽及水生動物飼料 ----Food for cattle, birds of corral, and animals of aquaculture.
5 A
2309.90.90.90 --其他 ---Other 15 A
24
第廿十四章 菸（包括菸葉及菸 類）及菸葉代用品Chapter 24 Tobacco and manufactured