HS 293624 D- or DL-Pantothenic acid (vitamin B5) and its derivatives

The MFN import duty rates for HS 2936.24 vary by country. For example, the United States generally applies a 'Free' (0.00%) MFN duty rate. The European Union's TARIC database also indicates a 0.00% MFN duty rate for this heading. In contrast, some countries, such as India, may apply a basic customs duty of 25% or more. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most current and accurate MFN rates applicable at the time of import.

Yes, preferential duty rates may be available for products classified under HS 2936.24, depending on the country of origin and applicable free trade agreements (FTAs) or preferential trade programs. For instance, imports into the United States from countries party to agreements like USMCA (Canada, Mexico), CAFTA-DR, or GSP (Generalized System of Preferences) eligible countries may qualify for duty-free treatment, provided all rules of origin requirements are met. Similarly, the EU offers preferential tariffs under various agreements (e.g., with Korea, Japan, Vietnam) and schemes like GSP. Importers must ensure they have the correct documentation, such as a certificate of origin, to claim preferential treatment. Always verify specific agreement terms and origin rules for eligibility.

HS code 2936.24 specifically covers 'D- or DL-Pantothenic acid (vitamin B5) and its derivatives.' The primary classification criterion is the chemical identity of the substance. This heading includes the pure acid forms (D-pantothenic acid and DL-pantothenic acid) and their chemical derivatives, such as pantothenates (e.g., calcium pantothenate, sodium pantothenate) and panthenol (dexpanthenol). The classification is based on Chapter 29, which covers 'Organic Chemicals,' and specifically Section VI, 'Products of the Chemical or Allied Industries.' It's crucial that the product's chemical structure aligns precisely with the description, as mixtures or preparations containing these substances in minor quantities might be classified elsewhere, typically in Chapter 30 (Pharmaceutical Products) or Chapter 21 (Miscellaneous Edible Preparations) if formulated for specific uses.

Standard import documentation for HS 2936.24 generally includes a commercial invoice, packing list, and bill of lading or air waybill. For customs clearance, a customs declaration (entry summary) is mandatory. If claiming preferential duty rates under a free trade agreement, a valid certificate of origin or an origin declaration is essential. Depending on the importing country and the product's end-use, additional documentation may be required, such as a Certificate of Analysis (CoA) to confirm purity and specifications, or safety data sheets (SDS). For certain applications, particularly in food, feed, or pharmaceutical industries, specific regulatory approvals or permits from agencies like the FDA (U.S.) or EFSA (EU) might be necessary, though these are typically product-specific rather than HS code specific.

Common trade agreements significantly impact the import of HS 2936.24 by potentially reducing or eliminating import duties. For example, under the United States-Mexico-Canada Agreement (USMCA), D- or DL-Pantothenic acid and its derivatives originating from Canada or Mexico would typically enter the U.S. duty-free, provided they meet the agreement's rules of origin. Similarly, the EU's extensive network of FTAs (e.g., with Japan, South Korea, Vietnam) can provide duty-free access for qualifying goods. The UK's trade agreements post-Brexit also offer similar preferential access. Importers should identify the applicable trade agreement based on the country of origin, verify the specific rules of origin for HS 2936.24 (often found in the product-specific rules of origin annex of the agreement), and ensure proper documentation (e.g., origin declaration) is obtained from the exporter to claim the reduced or zero duty rate.