HS 293941 Alkaloids of ephedra and their derivatives; salts thereof
Quick Answer: HS code 2939.41 covers alkaloids derived from the Ephedra plant, such as ephedrine and pseudoephedrine, along with their chemical derivatives and salts. These substances are primarily used in pharmaceuticals as decongestants, bronchodilators, and for other medicinal purposes. Importers and exporters should be aware of the significant variations in duty rates globally. For instance, the UK and EU apply a 0.00% ad valorem duty rate, indicating duty-free entry. In contrast, the United States imposes a complex duty of 15.4¢/kg + 59% ad valorem. Beyond tariffs, these products are subject to stringent regulatory controls due to their potential use in illicit drug manufacturing. Importers and customs brokers must ensure compliance with national drug control laws, licensing requirements, and potential import/export permits, such as those mandated by the US Drug Enforcement Administration (DEA) or equivalent authorities in other jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939410000 | 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 to Classify This HS Code?
What products does HS 293941 cover?
This subheading covers alkaloids derived from plants of the genus Ephedra, specifically ephedrine and its isomers such as pseudoephedrine, as well as their various chemical derivatives and salts. The WCO Harmonized System Explanatory Notes for Heading 2939 clarify that this includes the pure, isolated chemical compounds, whether obtained by extraction from natural sources or by synthetic means, provided they retain the chemical structure characteristic of ephedra alkaloids. For instance, ephedrine hydrochloride and pseudoephedrine sulfate are explicitly covered here, as they are salts of these specified alkaloids. The USITC Harmonized Tariff Schedule and the EU TARIC system align with this interpretation, classifying these specific chemical entities under 2939.41.
What falls outside HS 293941?
The following products are excluded from HS 293941: crude plant materials from Ephedra species, which are typically classified in Chapter 12 (e.g., 1211.90 for plants and parts of plants of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes). Additionally, pharmaceutical preparations containing ephedra alkaloids, such as cough and cold medicines formulated for retail sale, are generally classified in Chapter 30, specifically under headings like 3004 (medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale). This distinction is crucial, as the subheading 293941 is reserved for the isolated chemical substances themselves, not finished dosage forms.
What are common classification mistakes for HS 293941?
A common error is misclassifying pharmaceutical preparations containing ephedra alkaloids under HS 293941 instead of Chapter 30. This mistake often arises from failing to apply General Rule of Interpretation (GRI) 3(b), which prioritizes goods put up in sets for retail sale or goods consisting of different components that are prima facie classifiable in different headings, with the component giving them their essential character. In the case of medicaments, the finished dosage form and retail packaging typically confer the essential character, leading to classification in Chapter 30. Another error is classifying crude ephedra plant material here, overlooking the specific chemical purity requirement of Chapter 29, which is for distinct organic chemical compounds.
How should importers classify products under HS 293941?
The correct procedure for classifying products under HS 293941 involves first confirming the chemical identity and purity of the substance. Importers and customs brokers must ensure that the product is indeed an isolated alkaloid of ephedra, a derivative thereof, or a salt, and not a crude plant extract or a finished pharmaceutical preparation. This requires reviewing the Certificate of Analysis (CoA) or other chemical documentation to verify the specific chemical name (e.g., Ephedrine HCl, Pseudoephedrine Sulfate) and its purity. If the product is a formulated medicament, even if it contains these alkaloids, it should be classified in Chapter 30. Always consult the WCO Explanatory Notes for Heading 2939 and relevant national tariff schedules (e.g., USITC HTS, EU TARIC) for precise guidance and any binding rulings.
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FAQ
What are the Most Favored Nation (MFN) duty rates for HS code 2939.41 ('Alkaloids of ephedra and their derivatives; salts thereof') in key markets?
The MFN duty rates for products classified under HS 2939.41 vary significantly by importing country. For example, the United States generally applies a 'Free' duty rate (0.00% ad valorem) for MFN imports under HTSUS subheading 2939.41.00.00, as per the USITC Harmonized Tariff Schedule. The European Union's TARIC database also indicates a 'Free' (0.00% ad valorem) MFN duty rate for CN code 2939 41 00. In contrast, some countries may apply specific or compound duties; for instance, historical or regional tariffs might include rates such as '15.4¢/kg + 59%' ad valorem, though such high rates are less common for MFN treatment in major economies for this specific chemical. Importers should always consult the most current tariff schedule of the destination country for precise and up-to-date duty information.
What are the key classification criteria for 'Alkaloids of ephedra and their derivatives; salts thereof' under HS 2939.41?
Classification under HS 2939.41 specifically covers alkaloids derived from ephedra plants, such as ephedrine and pseudoephedrine, along with their chemically modified derivatives and all their respective salts. The primary criterion is the chemical identity and origin: the substance must be an alkaloid directly extracted from ephedra or a derivative retaining the core alkaloid structure, or a salt of such compounds. This subheading is distinct from synthetic preparations or mixtures where the ephedra alkaloid is not the sole or principal active ingredient. WCO Explanatory Notes for Chapter 29, specifically heading 29.39, guide that these are complex organic nitrogen-containing bases of plant origin, often having marked physiological action. Laboratory analysis (e.g., spectroscopy, chromatography) may be required to confirm the chemical composition and purity for customs verification.
Are there any preferential duty rates or trade agreements that impact imports of HS 2939.41?
Yes, preferential duty rates can significantly reduce or eliminate duties for HS 2939.41, depending on the country of origin and the destination country's trade agreements. For instance, imports into the United States from countries party to agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or various Free Trade Agreements (FTAs) often qualify for a 'Free' (0.00%) preferential duty rate, provided the goods meet the specific Rules of Origin criteria of the respective agreement. Similarly, the EU has numerous preferential trade agreements (e.g., with ACP countries, GSP schemes) that could offer duty-free access. Importers must ensure they have valid Certificates of Origin or other required documentation to claim preferential treatment. Customs brokers should verify the specific agreement's rules of origin for each shipment.
What specific documentation is typically required for importing products classified under HS 2939.41?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/airway bill, importers of HS 2939.41 products may face additional regulatory requirements due to the controlled nature of ephedra alkaloids (e.g., pseudoephedrine as a precursor for illicit drug manufacturing). Required documentation can include: 1. Certificates of Analysis (CoA): Detailing the chemical composition, purity, and concentration. 2. Safety Data Sheets (SDS): Providing information on hazards and safe handling. 3. Import Permits/Licenses: Many countries regulate the import of ephedrine and pseudoephedrine under controlled substance or precursor chemical legislation (e.g., DEA regulations in the US, EU Regulation No 273/2004 on drug precursors). 4. End-Use Certificates: In some cases, to confirm the legitimate application of the imported substance. 5. Certificate of Origin: Essential for claiming preferential duty rates under free trade agreements. Importers should consult the specific regulatory agencies in the destination country prior to shipment.
Given the 'Free' MFN duty rates in major markets, what are the primary compliance challenges for HS 2939.41?
Even with 'Free' MFN duty rates in major markets like the US and EU, the primary compliance challenges for HS 2939.41 are not tariff-related but rather pertain to regulatory control and classification accuracy. Ephedra alkaloids, particularly pseudoephedrine, are frequently subject to stringent national and international controls as 'precursor chemicals' due to their potential diversion for illicit drug synthesis. Challenges include: 1. Licensing and Permitting: Obtaining necessary import/export licenses from drug enforcement or health authorities. 2. Record-Keeping: Maintaining detailed records of transactions, end-users, and quantities. 3. Reporting Requirements: Mandatory reporting of suspicious transactions or large quantities to regulatory bodies. 4. End-Use Verification: Ensuring the legitimate end-use of the imported substance. 5. Accurate Classification: Precisely identifying the specific alkaloid or derivative to avoid misclassification, which could lead to penalties or delays, even if the duty rate is zero. Non-compliance with these non-tariff regulations can result in severe penalties, including fines, seizure of goods, and criminal charges.