HS 293690 Other, including natural concentrates

The MFN (Most Favored Nation) duty rate for HS 2936.90 ('Other, including natural concentrates') varies significantly by importing country. For instance, the United States generally applies a 'Free' duty rate (0.00% ad valorem) under the Harmonized Tariff Schedule of the United States (HTSUS) for MFN countries. Similarly, the European Union's TARIC database often shows a 0.00% ad valorem MFN duty rate for this subheading. However, other countries may apply different rates, such as 25% ad valorem in specific jurisdictions. Importers should always consult the specific tariff schedule of the importing country. Preferential rates, often 'Free' (0.00% ad valorem), are commonly available under various Free Trade Agreements (FTAs) like NAFTA/USMCA, EU-Japan EPA, or GSP (Generalized System of Preferences) schemes, provided the goods meet the respective Rules of Origin. Verification of origin documentation (e.g., Certificate of Origin) is crucial to claim these preferential rates.

HS 2936 covers 'Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and mixtures of the foregoing, whether or not in any solvent.' Subheading 2936.90 specifically captures 'Other, including natural concentrates' not elsewhere specified within 2936 (e.g., not pure Vitamin A, B, C, E, etc., or their specific derivatives listed in other subheadings). The key classification criteria revolve around the primary use and chemical nature of the product. For 'natural concentrates,' the product must be a concentrated form of provitamins or vitamins derived from natural sources (e.g., plant extracts rich in carotenes or tocopherols) and primarily used for its vitaminic properties. If the product's primary use is for other purposes (e.g., as a coloring agent, flavorant, or general food supplement without a specific vitamin claim), or if it's a complex mixture where the vitamin component is not the primary characteristic, it may fall under other chapters, such as Chapter 21 (miscellaneous edible preparations) or Chapter 30 (pharmaceutical products), depending on its formulation and intended use. The WCO Explanatory Notes for Chapter 29 provide further guidance, emphasizing the 'primarily as vitamins' criterion.

Beyond standard import documentation such as commercial invoices, packing lists, and bills of lading/air waybills, products under HS 2936.90, especially 'natural concentrates,' often face additional regulatory scrutiny due to their nature as provitamins or vitamins. Importers should anticipate requirements for: 1. Certificates of Analysis (CoA): Detailing the composition, purity, potency, and absence of contaminants. 2. Safety Data Sheets (SDS): If the product is considered a chemical substance, providing information on hazards, handling, and emergency procedures. 3. Ingredient Lists: Comprehensive breakdown of all components, including solvents or excipients. 4. Health Certificates or Phytosanitary Certificates: If the 'natural concentrate' is derived directly from plant material and subject to agricultural import regulations. 5. Compliance with Food/Drug Administration (FDA) or equivalent national health authority regulations: Depending on the intended use (e.g., food supplement, pharmaceutical ingredient), pre-market notification, registration, or specific labeling requirements may apply. Importers should verify specific national requirements with the relevant regulatory bodies (e.g., FDA in the US, EFSA/national food safety agencies in the EU, MHRA in the UK).

Common trade agreements significantly impact the import of products under HS 2936.90 by often granting preferential duty treatment, typically 'Free' (0.00% ad valorem), provided the goods meet the agreement's specific Rules of Origin. For example, under the US-Mexico-Canada Agreement (USMCA), products classified under HS 2936.90 originating from Mexico or Canada can enter the U.S. duty-free, assuming they satisfy the origin criteria. Similarly, EU Free Trade Agreements (e.g., with Japan, South Korea, Canada) offer duty-free access for originating goods. Importers must be aware of the following: 1. Rules of Origin: These are specific to each agreement and define what constitutes an 'originating good.' For chemical products like those in Chapter 29, this often involves a change in tariff classification (CTC) at the subheading or heading level, or a regional value content (RVC) requirement. 2. Origin Certification: Proper documentation, such as a Certificate of Origin or an origin declaration on a commercial invoice, is mandatory to claim preferential duties. 3. Verification: Customs authorities retain the right to verify the origin claims, which may involve requesting production records from the exporter. Failure to meet origin requirements or provide adequate proof can result in denial of preferential treatment and assessment of MFN duties, plus potential penalties. Importers should work closely with their suppliers to ensure origin compliance and accurate documentation.