Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 23 Residues and waste from the food industries; prepared animal fodder. 23 04 Oil-cake and other solid residues, of soya-bean 23 04 00 Soya-bean meal 23 04 00 21 Soya-bean meal Commodity Code Description 23 04 00 21 00 Fit for human consumption