HS 293949 Other
Quick Answer: HS code 2939.49, titled "Other," encompasses a residual category for ephedrine and its salts, specifically those not classified under 2939.41 (ephedrine and its salts) or 2939.42 (pseudoephedrine and its salts). This typically includes isomers or derivatives of ephedrine that fall outside the more specific classifications. Importers and exporters should note the varying duty rates: the UK and EU apply a 0.00% ad valorem rate, indicating duty-free entry. In contrast, the US imposes a complex duty of Free, 15.4¢/kg + 59%, reflecting a specific duty component plus a high ad valorem rate, which can significantly impact landed costs. Given the nature of these substances, trade is subject to stringent controls and licensing requirements due to their potential use in illicit drug manufacturing. Customs brokers must ensure meticulous compliance with all regulatory body requirements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939490300 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293949 cover?
This subheading covers "Other" ephedrine and its salts, specifically those not provided for in subheading 2939.41 (Ephedrine and its salts) or 2939.42 (Pseudoephedrine and its salts). According to the Harmonized System Explanatory Notes (HSENs) for Heading 2939, this residual subheading captures various isomers and derivatives of ephedrine and pseudoephedrine, as well as their respective salts, that do not meet the specific chemical definitions of the preceding subheadings. This includes, for example, norephedrine and its salts, which are structurally related but distinct from ephedrine and pseudoephedrine. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this WCO interpretation, classifying these "other" forms of ephedrine and its salts here.
What falls outside HS 293949?
The following products are excluded from HS 293949: Ephedrine and its salts are specifically classified under HS 2939.41. Pseudoephedrine and its salts are classified under HS 2939.42. Preparations containing ephedrine or its salts, where the ephedrine or its salt is not in a pure or unmixed form, are generally excluded from Chapter 29 and classified elsewhere, typically in Chapter 30 if they are medicaments (e.g., cough syrups containing ephedrine). For instance, a pharmaceutical formulation containing ephedrine as an active ingredient, blended with excipients, would be classified under Heading 3004, not in Heading 2939, as it is no longer a pure, unmixed chemical compound of Chapter 29.
What are common classification mistakes for HS 293949?
A common error is misclassifying specific isomers or derivatives of ephedrine or pseudoephedrine under HS 293949 when they should be under 2939.41 or 2939.42. Importers sometimes fail to precisely identify the specific chemical structure, leading to incorrect application of General Interpretive Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes. For example, confusing ephedrine with norephedrine, or not distinguishing between the D- and L-isomers if a specific subheading existed for one, would lead to misclassification. Another mistake is classifying mixtures or preparations containing these substances here, rather than in Chapter 30, which is incorrect as Chapter 29 is reserved for separate chemically defined organic compounds.
How should importers classify products under HS 293949?
The correct procedure for classifying products under HS 293949 involves a rigorous chemical analysis and comparison against the specific definitions of subheadings 2939.41 and 2939.42. Importers and customs brokers must first confirm that the substance is indeed an alkaloid or a salt thereof, falling under Heading 2939. Subsequently, they must verify through chemical nomenclature and structural analysis that the substance is neither ephedrine nor pseudoephedrine, nor their respective salts, as these have dedicated subheadings. If the substance is a related compound like norephedrine or another isomer or derivative of ephedrine not specifically provided for, then HS 293949 is the appropriate residual classification. Always consult the WCO HS Explanatory Notes and obtain a Certificate of Analysis (CoA) to confirm the exact chemical identity and purity of the substance.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for goods classified under HS 2939.49 in the United States, European Union, and United Kingdom?
For the United States, goods classified under HTSUS subheading 2939.49.00 are subject to a Most Favored Nation (MFN) duty rate of 0.00% ad valorem, as per the US International Trade Commission (USITC) Harmonized Tariff Schedule. In the European Union, under TARIC code 2939490000, the MFN duty rate is typically 0.00% ad valorem. For the United Kingdom, the MFN duty rate for goods under commodity code 2939490000 is also 0.00% ad valorem, as published in the UK Trade Tariff. Importers should always verify current rates on the official USITC, EU TARIC, or UK Trade Tariff websites, respectively, as rates can change.
What specific types of substances are classified under HS 2939.49, given its 'Other' designation?
HS code 2939.49 is a residual 'Other' subheading within heading 2939, which covers 'Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.' This means 2939.49 encompasses alkaloids and their derivatives that are not specifically provided for in subheadings 2939.11 through 2939.43. Examples could include certain less common or newly synthesized alkaloids, or derivatives thereof, that do not fall under specific categories like ephedrine, theophylline, or caffeine. Accurate classification requires a detailed chemical analysis and comparison against the specific provisions of the Harmonized System Explanatory Notes for heading 2939 to ensure the substance does not fit a more specific subheading.
Are there any common preferential trade agreements that offer duty reductions or exemptions for HS 2939.49?
Given that the Most Favored Nation (MFN) duty rate for HS 2939.49 is often 0.00% in major economies like the US, EU, and UK, there may not be additional duty reductions available under preferential trade agreements for these specific destinations, as the goods are already duty-free. However, for countries where an MFN duty rate is applied (e.g., 15.4¢/kg + 59% in some specific scenarios or countries not covered by the 0.00% rate), preferential agreements such as Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes could offer duty exemptions or reduced rates. Importers should check the specific rules of origin and tariff schedules of relevant FTAs (e.g., USMCA, EU-Japan EPA, UK-Australia FTA) or GSP programs for the importing country to determine eligibility for preferential treatment. Proper documentation, such as a certificate of origin, is crucial to claim these benefits.
What documentation is typically required for importing goods classified under HS 2939.49?
Standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. For chemical products like those under HS 2939.49, additional documentation is often required due to regulatory controls. This may include a Certificate of Analysis (CoA) to verify chemical composition and purity, a Safety Data Sheet (SDS) for hazard communication, and potentially import permits or licenses depending on the specific alkaloid and the importing country's regulations (e.g., controls on controlled substances or precursors). Importers should consult the relevant national regulatory bodies (e.g., FDA or DEA in the US, EMA in the EU) to ensure compliance with all health, safety, and chemical control requirements before importation.