HS 293890 Other

The MFN (Most Favored Nation) import duty rates for HS 2938.90 'Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other' vary significantly by importing country. For instance, the United States applies an MFN duty rate of 3.7% ad valorem (USITC Harmonized Tariff Schedule, Chapter 29, Subheading 2938.90.00). The European Union's TARIC database indicates an MFN duty rate of 6.50% ad valorem for this subheading. The UK Global Tariff also lists an MFN rate of 6.50% ad valorem. Preferential duty rates are available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes. For example, under the U.S. HTS, goods originating from countries with which the U.S. has FTAs (e.g., Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (K), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG)) may be eligible for a 'Free' duty rate, provided all rules of origin requirements are met. Importers should consult the specific trade agreement and their country's tariff schedule for precise preferential rate eligibility and documentation requirements.

HS 2938.90 is the residual subheading for 'Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives' that are not specifically enumerated in subheadings 2938.10 (Rutoside (rutin) and its derivatives) or 2938.90 (Other). Classification under 2938.90 requires the product to be a glycoside or a derivative thereof, as defined by the World Customs Organization (WCO) Explanatory Notes to Chapter 29. A glycoside is an organic compound in which a sugar molecule (glycone) is bonded to a non-sugar molecule (aglycone or genin) through a glycosidic bond. Importers must ensure the chemical structure and function align with the definition of a glycoside or its specified derivatives. Products that are not glycosides or their derivatives, even if complex organic chemicals, would be classified elsewhere in Chapter 29 or other chapters, depending on their specific chemical composition and function. Detailed chemical analysis and product specifications are crucial for accurate classification.

For imports under HS 2938.90, standard customs documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. To claim preferential duty rates under a Free Trade Agreement (FTA) or GSP scheme (e.g., 'Free' rates for countries like Australia, Korea, or Singapore in the U.S. market), specific origin documentation is mandatory. This typically involves a Certificate of Origin (e.g., Form A for GSP, or a specific FTA certificate/declaration) issued by the exporting country's authorized body or a self-certification by the exporter, attesting that the goods meet the relevant rules of origin. Importers must retain these documents for the prescribed period (e.g., 5 years in the U.S.) for potential customs audits. Failure to provide valid origin documentation will result in the application of the higher MFN duty rate.

Yes, numerous trade agreements significantly impact the import of products under HS 2938.90. For U.S. imports, agreements such as the USMCA (formerly NAFTA), CAFTA-DR, and FTAs with countries like Australia, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore often provide duty-free access for qualifying goods. In the EU, the extensive network of FTAs (e.g., with Japan, Canada, UK) and GSP schemes can offer reduced or zero duties. Similarly, the UK's independent trade agreements will influence rates. Given the 'Other' nature of this subheading, it encompasses a wide range of chemical compounds, some of which may be pharmaceutical intermediates or active pharmaceutical ingredients (APIs). Therefore, specific provisions related to pharmaceutical products in FTAs, which sometimes offer duty elimination, might be relevant. Importers should always verify the specific product's eligibility under the relevant trade agreement's rules of origin and product-specific rules.