HS 293721 Steroidal hormones, their derivatives and structural analogues

Quick Answer: HS code 293721 covers steroidal hormones, their derivatives, and structural analogues, primarily focusing on corticosteroids, their halogenated derivatives, and other related compounds. These are synthetic or naturally derived substances with a specific steroid nucleus, used extensively in pharmaceuticals for anti-inflammatory, immunosuppressive, and other therapeutic applications. For importers and exporters, duty rates vary significantly by jurisdiction. The UK and EU generally apply a 0.00% ad valorem duty rate for products classified under this heading. In contrast, the US tariff schedule presents a range of rates, including "Free" for many items, but also a 25% ad valorem rate for specific sub-classifications, particularly those originating from non-market economies subject to Section 301 tariffs. Importers should verify the specific 10-digit US HTS subheading and country of origin to determine the applicable duty.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2937210000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2937210000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
29372100 Free — —
2937210020 — — ["g"]
2937210040 — — ["g"]
2937210010 — — ["g"]
2937210030 — — ["g"]

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 to Classify This HS Code?

What products does HS 293721 cover?

This subheading covers corticosteroids, their derivatives, and structural analogues, specifically those with a steroidal structure. According to the World Customs Organization (WCO) Harmonized System Nomenclature and further detailed in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and EU TARIC, this includes a range of potent anti-inflammatory and immunosuppressive agents. Examples include hydrocortisone, prednisone, dexamethasone, and betamethasone, whether in bulk form or as intermediate preparations, provided they retain the essential character of the steroidal hormone. The classification hinges on the chemical structure being a derivative or analogue of a corticosteroid, ensuring its primary function aligns with this category.

What falls outside HS 293721?

The following products are excluded from HS 293721: other steroidal hormones not classified as corticosteroids, such as estrogens (e.g., estradiol) or androgens (e.g., testosterone), which fall under other subheadings within Heading 2937, specifically 2937.22 or 2937.23, respectively. Additionally, preparations of these hormones put up in measured doses or in forms or packings for retail sale for therapeutic or prophylactic uses are excluded, as they are classified in Chapter 30, typically under heading 3003 or 3004, depending on their formulation and presentation. Steroids that are not hormones, such as cholesterol, are also excluded and would be classified elsewhere in Chapter 29, often under heading 2906 or 2918.

What are common classification mistakes for HS 293721?

A common error is misclassifying other steroidal hormones, such as sex hormones, into 293721 due to a general understanding of "steroidal hormones." Importers sometimes overlook the specific "corticosteroids" designation within the subheading text, leading to incorrect application of General Rule of Interpretation (GRI) 1. Another frequent mistake involves classifying finished pharmaceutical products containing corticosteroids in 293721. These preparations, when in measured doses or retail packaging for therapeutic use, should be classified in Chapter 30, specifically under heading 3003 or 3004, as per GRI 3(a) and the Chapter 30 legal notes, which prioritize finished medicaments over bulk chemical forms.

How should importers classify products under HS 293721?

The correct procedure for classifying products under HS 293721 involves a meticulous review of the product's chemical name, structure, and intended use, starting with GRI 1. Importers and customs brokers must first confirm that the product is indeed a corticosteroid, its derivative, or a structural analogue, and not another type of steroidal hormone. Subsequently, it is crucial to ascertain that the product is in bulk form or an intermediate preparation, and not a finished medicament in measured doses or retail packaging, which would necessitate classification in Chapter 30. Consulting the WCO Explanatory Notes for Heading 2937 and relevant national tariff schedules like the HTSUS or EU TARIC is essential to ensure precise alignment with the subheading's scope and to avoid misclassification.

Which HS Codes Are Related?

HS 293722 HS 293711 HS 293723 HS 293750 HS 293712 HS 293621

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the Most Favored Nation (MFN) duty rates for products classified under HS 2937.21?

The Most Favored Nation (MFN) duty rates for HS 2937.21 'Corticosteroids hormones, their derivatives and structural analogues used primarily as hormones' vary significantly by importing country. For example, the United States generally applies a duty rate of 0.00% ad valorem for goods under this subheading, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database also indicates a 0.00% ad valorem duty rate for most MFN imports under CN code 2937 21 00. However, some countries may apply higher rates, such as 25% ad valorem in specific circumstances or for certain non-MFN trade relationships. Importers should always verify the exact MFN duty rate with the customs authority of the destination country or consult official tariff schedules like the USITC HTSUS, EU TARIC, or the UK Trade Tariff.

What are the key classification criteria for steroids and their analogues under HS 2937.21?

Classification under HS 2937.21 specifically covers 'Corticosteroids hormones, their derivatives and structural analogues'. The primary criterion is that the substance must be a steroidal hormone, a derivative thereof, or a structural analogue, and its primary use must be as a hormone. This excludes steroids that are not hormones or are primarily used for other purposes (e.g., as intermediates in synthesis, which might fall under other chapters or subheadings). WCO Explanatory Notes for Chapter 29 provide guidance, emphasizing the chemical structure (steroidal nucleus) and the hormonal function. Importers should provide detailed chemical names, CAS numbers, and intended use to ensure accurate classification, potentially requiring a laboratory analysis or a binding tariff information (BTI) ruling from customs authorities for complex cases.

Are there any preferential duty rates available for HS 2937.21 under common trade agreements?

Yes, preferential duty rates are often available for HS 2937.21 under various free trade agreements (FTAs) and preferential trade programs. For instance, goods originating from countries party to agreements like the USMCA (United States-Mexico-Canada Agreement), EU-Japan EPA, or the UK's trade agreements may qualify for 'Free' duty rates (0.00% ad valorem), provided they meet the specific Rules of Origin (ROO) stipulated in the respective agreement. Importers must ensure they have valid Certificates of Origin or origin declarations to claim these preferential rates. It is crucial to consult the specific trade agreement's text and the importing country's customs regulations to confirm eligibility and documentation requirements for preferential treatment.

What specific documentation is required for importing products classified under HS 2937.21?

Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing products under HS 2937.21 often requires additional regulatory documentation due to their nature as pharmaceutical or hormone-related substances. This may include: a) Certificates of Analysis (CoA) detailing the chemical composition and purity; b) Material Safety Data Sheets (MSDS); c) Manufacturer's declarations confirming the product's identity and primary use; d) Import permits or licenses from health authorities (e.g., FDA in the US, EMA in the EU) if the substance is a controlled pharmaceutical or active pharmaceutical ingredient (API); and e) Certificates of Origin if claiming preferential duty treatment. Importers should verify all specific requirements with the relevant regulatory and customs agencies in the destination country prior to shipment.