Heading 2304 covers the solid residue after oil extraction — a product that has had most of its fat removed. Full-fat soy flour, which retains its natural oil content, and soy protein concentrate or isolate, which are further processed to increase protein concentration, are classified under different headings. The degree of oil removal and further processing are the key distinguishing factors.

Countries such as Togo and Benin are known transshipment hubs in global commodity trade. Soybean meal recorded as originating from these countries may reflect re-export activity rather than domestic crushing. Importers should conduct thorough country-of-origin verification and maintain documentation to support origin claims, as misrepresentation of origin can have significant customs and trade-remedy consequences.