| 2306.49 | 000 | Other | 
| 2306.50 | 000 | Of coconut or copra | 
| 2306.60 | 000 | Of palm nuts or kernels | 
| 2306.90 |  | Other | 
| 2306.90 | 090 | - Other | 
| 2308.00 | 000 | 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 included | 
| 23.09 |  | Preparations of a kind used in animal feeding | 
| 2309.10 |  | Dog or cat food, put up for retail sale | 
| 2309.10 | 010 | 1 Containing not less than 10% of lactose by weight | 
| 2309.10 |  | 2 Other | 
| 2309.10 | 091 | (1)In airtight containers not more than 10kg each including container | 
| 2309.10 |  | (2)Other | 
| 2309.10 | 092 | A More than 70yen/kg in value for customs duty, excluding those containing 35% or more by weight of crude protein | 
| 2309.10 |  | B Other | 
| 2309.10 | 093 | (a)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order | 
| 2309.10 | 099 | (b)Other | 
| 2309.90 |  | Other | 
| 2309.90 |  | 1Preparations of a kind used in animal feeding, excluding those directly used as feed or fodder | 
| 2309.90 | 110 | - Vitamin preparations for feedstuffs | 
| 2309.90 | 190 | - Other | 
| 2309.90 |  | 2 Other | 
| 2309.90 |  | (1)Containing not less than 10% of lactose by weight | 
| 2309.90 | 211 | A Intended for feeding calves suitable for white veal |