HS 293623 Vitamin B2 and its derivatives
Quick Answer: HS code 293623 covers Vitamin B2 (Riboflavin) and its various derivatives, including compounds like Riboflavin-5'-phosphate. These are essential organic chemicals primarily used in pharmaceuticals, food and beverage fortification, and animal feed. For importers and exporters, understanding the duty landscape is crucial. The UK and EU currently apply a 0.00% ad valorem duty rate, indicating duty-free entry for these products. In contrast, the US imposes a more complex duty structure: "Free" for some entries, but also a specific duty of 15.4¢/kg plus a 6.2% ad valorem duty for others, depending on specific product characteristics and applicable trade programs. Importers into the US must meticulously classify their specific Vitamin B2 derivative to determine the correct duty liability, leveraging the USITC Harmonized Tariff Schedule. This disparity highlights the importance of precise HS classification and origin determination to optimize customs costs and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936230000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936230000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936230000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293623 cover?
This subheading covers Vitamin B2, also known as Riboflavin, and its derivatives, specifically including Riboflavin 5'-phosphate and its sodium salt. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2936, this encompasses the pure chemical compounds of Vitamin B2 and its direct chemical derivatives, which retain the essential character of the vitamin. These substances are primarily used in pharmaceuticals, food fortification, and animal feed due to their vital role in metabolism. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with the WCO's interpretation, classifying these specific chemical compounds under this precise eight-digit code.
What falls outside HS 293623?
The following products are excluded from HS 293623: preparations containing Vitamin B2 but mixed with other vitamins, minerals, or excipients, which are generally classified under Heading 2106 (food preparations not elsewhere specified or included) or Heading 3004 (medicaments). For instance, a multivitamin tablet containing Riboflavin would not fall here, nor would a fortified cereal. Similarly, crude or unrefined forms of materials from which Vitamin B2 might be extracted, if not chemically isolated and purified to the standard of a distinct organic chemical, would be classified elsewhere, typically under their respective raw material headings, as they do not meet the purity requirements for Chapter 29.
What are common classification mistakes for HS 293623?
A common error is misclassifying vitamin preparations or mixtures containing Vitamin B2 under this heading, rather than under Heading 2106 or 3004. Importers often overlook General Interpretative Rule (GRI) 3(b), which dictates that mixtures, composite goods, and sets put up for retail sale are classified by the component that gives them their essential character. Pure Vitamin B2 or its direct derivatives are distinct organic chemicals of Chapter 29. Another frequent mistake involves classifying bulk vitamin premixes, intended for animal feed or food fortification, here instead of under Heading 2309 (preparations of a kind used in animal feeding) or Heading 2106, as these are formulated preparations, not isolated chemical compounds.
How should importers classify products under HS 293623?
The correct procedure for classifying products under HS 293623 involves first confirming the chemical identity and purity of the substance. Importers and customs brokers must ensure the product is indeed pure Vitamin B2 (Riboflavin) or one of its specified derivatives, such as Riboflavin 5'-phosphate, and not a mixture or preparation. Reviewing the Certificate of Analysis (CoA) is crucial to verify the chemical name, CAS number, and purity. If the product is a blend or formulation, even if Vitamin B2 is a primary ingredient, it will likely fall under a different heading, such as 2106 or 3004, based on its intended use and composition, adhering strictly to GRI 1 and 3(b) for composite goods.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS 2936.23 (Vitamin B2 and its derivatives) in major markets?
The MFN import duty rates for HS 2936.23 can vary significantly by importing country. For example, under the Harmonized Tariff Schedule of the United States (HTSUS), the MFN (General) duty rate for 2936.23.00.00 is 'Free' (0.00% ad valorem). In contrast, some developing nations or specific trade blocs might apply duties such as '15.4¢/kg + 6.2%' or a simple '0.00%' or 'Free' depending on their national tariff schedules and commitments under the World Trade Organization (WTO). Importers should always consult the specific tariff schedule of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most accurate and current rates.
What are the key classification criteria for products under HS 2936.23, particularly distinguishing between Vitamin B2 and its derivatives?
HS 2936.23 specifically covers 'Vitamin B2 and its derivatives'. The primary classification criterion is the chemical identity of the substance. Vitamin B2, also known as Riboflavin, is a distinct chemical entity. Its derivatives include compounds chemically derived from Riboflavin that retain the essential character of Vitamin B2, such as Riboflavin 5'-phosphate sodium. Classification hinges on the specific chemical structure and common nomenclature. Importers must provide detailed chemical names, CAS numbers, and potentially chemical structures to customs authorities to ensure correct classification, especially for less common derivatives. WCO Explanatory Notes for Chapter 29 provide guidance on the classification of organic chemicals, including vitamins.
Are there any preferential duty rates available for HS 2936.23 under common Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs?
Yes, preferential duty rates are frequently available for HS 2936.23 under various FTAs and GSP programs, potentially reducing the duty rate to 0.00% or 'Free'. For instance, imports into the U.S. from countries with which the U.S. has an FTA (e.g., USMCA, CAFTA-DR, KORUS) or from GSP beneficiary countries, if eligible, may qualify for duty-free treatment. Similarly, the EU's GSP scheme or FTAs (e.g., with Japan, Canada) could offer preferential rates. To claim preferential treatment, importers must ensure the goods meet the specific Rules of Origin criteria of the respective agreement and possess valid documentation, such as a Certificate of Origin or an origin declaration. Failure to meet these requirements will result in the application of the MFN duty rate.
What specific documentation is typically required by customs authorities for the import of Vitamin B2 and its derivatives under HS 2936.23?
Beyond standard import documentation (commercial invoice, packing list, bill of lading/air waybill), importers of HS 2936.23 may face additional requirements due to the nature of the product as a vitamin or pharmaceutical precursor. Customs authorities often require: 1. Certificate of Analysis (CoA): Detailing purity, potency, and other specifications. 2. Material Safety Data Sheet (MSDS/SDS): For hazard communication. 3. Technical Data Sheet (TDS): Providing product specifications. 4. End-Use Certificate: If the product is subject to specific regulations based on its intended use (e.g., for human consumption, animal feed, or pharmaceutical manufacturing). 5. FDA (or equivalent national authority) notifications/registrations: If the product is intended for food, drug, or dietary supplement use in the importing country. Importers should verify specific national regulations, as requirements can vary significantly by country and intended application.