HS 293951 Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof
Quick Answer: HS code 293951 covers theophylline, aminophylline (theophylline-ethylenediamine), and their chemical derivatives, along with their respective salts. These are pharmaceutical compounds primarily used as bronchodilators in treating respiratory conditions like asthma and COPD. For importers and exporters, understanding the duty landscape is crucial. The UK and EU apply a 0.00% ad valorem duty rate, indicating duty-free entry for these products. In contrast, the US imposes a "Free" duty rate for most favored nation (MFN) treatment, but a 25% ad valorem rate may apply under specific trade measures, such as Section 301 tariffs on goods of Chinese origin. Importers should verify the country of origin and any applicable trade remedies to determine the precise US duty rate.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939510000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939510000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939510000 | 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 293951 cover?
This subheading covers the specific chemical compounds Theophylline and Aminophylline (which is theophylline-ethylenediamine), along with their various derivatives and the salts of these compounds. As defined by the World Customs Organization's Harmonized System Nomenclature and reflected in national tariffs such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, this classification is precise. These substances are xanthine derivatives primarily used in pharmaceuticals as bronchodilators and for other therapeutic purposes, making their accurate identification crucial for customs purposes. The scope is limited to these specific chemical structures and their direct chemical modifications or salt forms.
What falls outside HS 293951?
The following products are excluded from HS 293951: other xanthine derivatives not specifically named, such as caffeine (classified under 2939.30) or theobromine (classified under 2939.59), even though they share structural similarities. Preparations containing theophylline or aminophylline, but formulated into dosage forms for retail sale (e.g., tablets, injections), are generally classified in Chapter 30, specifically under headings like 3004. Furthermore, crude vegetable extracts containing these alkaloids, but not yet isolated or purified to the chemical standards of Chapter 29, would typically fall under Chapter 13 or other relevant agricultural chapters, depending on their nature and processing level.
What are common classification mistakes for HS 293951?
A common error is misclassifying pharmaceutical preparations containing theophylline or aminophylline under 293951 instead of Chapter 30. This mistake often occurs when importers fail to distinguish between bulk, unformulated chemical substances (Chapter 29) and finished medicaments put up in measured doses or for retail sale (Chapter 30). Another frequent mistake involves classifying other xanthine derivatives, such as theobromine, under this subheading due to their similar chemical family, despite 293951 being strictly limited to theophylline, aminophylline, their derivatives, and salts. Adherence to General Interpretative Rule (GRI) 1, which prioritizes the terms of the headings and section/chapter notes, is essential to avoid these errors.
How should importers classify products under HS 293951?
The correct procedure for classifying products under HS 293951 involves a meticulous review of the product's chemical identity and form. Importers and customs brokers must first confirm that the substance is precisely Theophylline, Aminophylline, a direct derivative thereof, or a salt of these compounds, using chemical analysis reports or Certificates of Analysis. Secondly, verify that the product is in bulk form and not put up in measured doses or for retail sale, which would direct it to Chapter 30. Consulting the Explanatory Notes to Chapter 29 and Heading 2939 from the WCO is crucial. For US imports, cross-referencing with the HTSUS and any relevant binding rulings from CBP is recommended to ensure compliance and avoid potential penalties or delays.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS 2939.51 (Theophylline and aminophylline and their derivatives; salts thereof) in major markets?
The MFN (Most Favored Nation) duty rates for HS 2939.51 can vary significantly by importing country. For instance, the United States generally applies a 'Free' duty rate for products under HTSUS 2939.51.00.00. The European Union's TARIC database indicates a 0.00% ad valorem duty rate for goods under CN code 2939 51 00. Similarly, the UK Global Tariff (UKGT) also lists a 0.00% duty rate for this heading. However, other countries, particularly those not party to specific trade agreements or applying protective tariffs, might impose higher rates, such as 25% ad valorem. Importers should always verify the specific duty rate applicable to their destination country using the official tariff database for that jurisdiction (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff).
What are the key classification criteria for determining if a product falls under HS 2939.51, specifically distinguishing between theophylline and its derivatives?
Classification under HS 2939.51 hinges on the chemical identity of the substance. This heading specifically covers 'Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof'. The primary criterion is the presence of the xanthine derivative structure characteristic of theophylline or its ethylenediamine complex (aminophylline). 'Derivatives' refers to compounds chemically derived from theophylline that retain the essential character of the parent compound, often through modifications like alkylation or salt formation. For example, anhydrous theophylline, theophylline monohydrate, and various salts of theophylline (e.g., theophylline sodium glycinate) would typically be classified here. Conversely, if the chemical structure has been significantly altered to form a different active pharmaceutical ingredient, it would likely fall under a different heading, potentially within Chapter 29 for other organic chemicals or Chapter 30 if prepared as a medicament. WCO Explanatory Notes for Chapter 29 provide further guidance on the scope of 'derivatives' and 'salts'.
Are there specific documentation requirements or regulatory considerations for importing products under HS 2939.51, given their pharmaceutical nature?
Yes, due to the pharmaceutical nature of the substances under HS 2939.51, importers must be prepared for specific documentation and regulatory scrutiny. Beyond standard customs documentation (commercial invoice, packing list, bill of lading/air waybill), importers will likely need to provide: a Certificate of Analysis (CoA) detailing the chemical composition and purity; a Material Safety Data Sheet (MSDS/SDS); and potentially a Certificate of Origin to claim preferential duty treatment. Furthermore, many countries regulate the import of active pharmaceutical ingredients (APIs) or their precursors. This may require pre-market authorization, import licenses, or registration with national health authorities (e.g., FDA in the US, EMA in the EU, MHRA in the UK). Importers should consult the relevant regulatory bodies in the destination country well in advance of shipment to ensure compliance and avoid delays or penalties.
Which major trade agreements offer preferential duty treatment for products classified under HS 2939.51, and how can importers claim these benefits?
Many trade agreements offer preferential duty treatment, often resulting in a 0.00% duty rate, for products under HS 2939.51, provided the goods meet the agreement's Rules of Origin. For example:
- USMCA (United States-Mexico-Canada Agreement): Goods originating in Mexico or Canada and imported into the US (or vice-versa) can often claim duty-free treatment.
- EU Free Trade Agreements: The EU has numerous FTAs (e.g., with Japan, Korea, Canada, UK) that typically grant 0.00% duties for originating goods.
- UK Free Trade Agreements: Post-Brexit, the UK has its own network of FTAs (e.g., with the EU, Japan, Australia).
To claim preferential duty treatment, importers must ensure the goods meet the specific Rules of Origin outlined in the relevant agreement. This usually involves providing a valid Certificate of Origin or an origin declaration (e.g., an invoice declaration or statement on origin) from the exporter. Customs brokers play a crucial role in advising on origin requirements and ensuring proper documentation is submitted at the time of import to secure the preferential rate.