Soybean flours and meals fall under subheading 120810, while flours and meals from all other oil seeds and oleaginous fruits (except mustard) are grouped under 120890. The distinction is purely by source oilseed, not by processing method or fat content.

Defatted soybean flour—produced by solvent extraction—is generally classified under 120810 as a soybean flour or meal. However, if the product has been further processed into a concentrate or isolate, it may shift to a different chapter. Consult a licensed customs broker for borderline preparations.