How does the classification (HS code) differ for various processed forms of soy-related products, from raw soybeans to tofu and protein concentrates? Released

Soybean is processed and utilized in various forms, and its classification (HS code) from the raw state to the final processed product is subdivided according to the nature of the goods, the degree of processing, and the main use. It is important to clearly understand the meaning and classification criteria of each HS code.

1. Raw Soybeans and Simple Processed Products (Chapter 12)

As mentioned in the original answer, soybeans are classified under Chapter 12 ‘Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruits; Industrial or Medicinal Plants; Straw and Fodder’ as seeds suitable for oil extraction due to their high lipid and protein content, unlike pulses of Chapter 07 (mung beans, red beans, kidney beans, etc.). This classification reflects the essential characteristics and main use of soybeans.

• Soybeans (whether or not dried, crushed): Heading 1201
  This refers to soybeans in their unprocessed original form. Simply dried or physically crushed states are also included here, and the 10-digit subheading may vary depending on the use during actual customs clearance. For example, soybeans for seed use, not for food, may be classified under a separate 10-digit subheading.
• Soybean Flour: Heading 1208.10-0000
  This refers to flour made by grinding soybeans. To be classified under this subheading, it must meet the specific criterion of passing through a 1.25mm metal sieve at a rate of 95% or more. This criterion is an important factor in determining the degree of processing through the particle size of soybean flour.

2. Prepared Soybean Products (Chapter 20)

Products intended for direct human consumption after additional cooking or preparation processes such as heat treatment of soybeans are classified under Chapter 20 ‘Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants’. This applies when a transition to food occurs beyond the state of the raw material.

• Prepared Soybean Products (e.g., boiled or roasted soybeans, seasoned soybeans): Heading 2008.19-9000
  This includes soybeans prepared for immediate consumption through heat treatment processes such as boiling or roasting. Seasoned soybeans commonly eaten as a side dish are a representative example, and these are no longer considered raw materials but classified as processed food products.

3. Specific Prepared Foods and Protein Products (Chapter 21, Chapter 35)

When specific components are extracted from soybeans or transformed into food or protein products with unique characteristics through complex processing, they may be classified under Chapter 21 or Chapter 35. This applies when new properties and uses are acquired beyond the characteristics of raw soybeans.

• Soy Protein Concentrate: Heading 2106.10
  Included in Chapter 21 ‘Miscellaneous Edible Preparations’. This refers to a concentrate with increased protein content by removing carbohydrates from soybeans, generally having a protein content of 60-80%. It is used as a raw material for food additives or health functional foods. As mentioned in the original answer, tofu is also classified under Heading 2106.10-1000 because it is a complex processed product coagulated from soybean liquid (soy milk). Tofu is considered a specific food product with a new form and nature through the extraction and coagulation process, not just a simple soybean preparation.
• Soy Protein Isolate (Protein 90% or more): Heading 3504.00-2030
  Classified under Chapter 35 ‘Albuminoidal Substances; Modified Starches; Glues; Enzymes’. This item is a much more refined protein product than soy protein concentrate, with a purity of 90% or more. With a very high protein content, it is used as a highly functional material, and such high-purity protein is strongly characterized as a 'protein substance' rather than just 'food', thus classified under Chapter 35.

Conclusion and Importance

The classification of soybean-related goods varies depending on several factors such as the degree of processing, change in nature, and protein purity, directly affecting tariff rates, customs procedures, and compliance with various regulations. Notably, raw soybeans are classified under Chapter 12, boiled or roasted preparations under Chapter 20, protein concentrates under Chapter 21, and high-purity protein isolates under Chapter 35, clearly showing that the chapter of the HS code may change as the processing stage increases.

Accurate classification is a key element in ensuring the transparency and efficiency of trade, so it is recommended to consult with experts to verify the correct HS code when importing or exporting new soybean processed or composite products.