HS 294110 Penicillins and their derivatives with a penicillanic acid structure; salts thereof
Quick Answer: Penicillins and their derivatives with a penicillanic acid structure, and their salts, imported under HS 294110 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates, including Free and a specific duty of 15.4¢/kg plus 45% ad valorem. This classification encompasses a broad spectrum of penicillin-based antibiotics and related compounds. Importers should be aware of the varying duty structures across major markets, particularly the US's combination of specific and ad valorem duties. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2941100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2941100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 294110 | — | — | — |
| 2941103000 | Free | — | ["kg"] |
| 2941101000 | Free | — | ["kg"] |
| 2941102000 | Free | — | ["kg"] |
| 2941105000 | 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 294110 cover?
This subheading covers penicillins and their derivatives that possess a penicillanic acid structure, as well as their salts. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a wide range of antibiotic substances derived from the penicillin mold. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that substances like ampicillin, amoxicillin, and their respective salts fall under this classification, provided they meet the structural criteria of a penicillanic acid derivative.
What falls outside HS 294110?
The following products are excluded from HS 294110: cephalosporins and their derivatives, which are classified under HS 294190, and other antibiotics not possessing the specific penicillanic acid structure. For example, erythromycin (HS 294150) or tetracycline (HS 294130) are distinct classes of antibiotics and are not penicillins. Additionally, finished pharmaceutical preparations containing penicillins, such as injectable solutions or oral tablets, are typically classified under Chapter 30, not Chapter 29, unless they are specifically crude or semi-manufactured forms.
What are common classification mistakes for HS 294110?
A common error is misclassifying derivatives or salts of penicillins that do not strictly adhere to the penicillanic acid structure. This can occur when importers rely solely on common names without verifying the chemical structure. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. For example, a penicillin derivative that has undergone significant chemical modification beyond salt formation or simple esterification might be classified elsewhere if it no longer exhibits the core penicillanic acid moiety.
How should importers classify products under HS 294110?
The correct procedure for classifying products under HS 294110 involves a detailed examination of the product's chemical composition and structure. Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. It is crucial to obtain a Certificate of Analysis (CoA) from the manufacturer that clearly states the chemical name and structure, confirming the presence of the penicillanic acid core and its derivative nature, to ensure accurate declaration.
How is the duty calculated for products under HS 294110?
A shipment of 100 kilograms of Amoxicillin Trihydrate, declared at a customs value of $5,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 0.20 = $1,000.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 294110.9000, which covers penicillins and their derivatives.
Which trade agreements reduce duties for HS 294110?
Several free trade agreements may reduce the applicable duty rate for HS 294110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive preferential duty rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 294110 (Penicillins and their derivatives)?
Import duty rates for HS code 294110 can vary significantly by country. For example, under the US Most Favored Nation (MFN) tariff, the duty is 0.00%. In the European Union, under the TARIC system, many penicillins and their derivatives are also duty-free. However, other countries may apply specific rates. For instance, the UK Trade Tariff lists a duty of Free for many products under this heading. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty rate.
How is the duty calculated for HS code 294110 if a specific duty rate applies, such as 15.4¢/kg + 45% ad valorem?
When a duty rate is a combination of specific and ad valorem components, like '15.4¢/kg + 45% ad valorem', the total duty is the sum of both. For example, if you import 100 kilograms of a penicillin derivative valued at $1,000 USD, the duty would be calculated as follows: Specific duty = 100 kg * 15.4¢/kg = 1540¢ = $15.40 USD. Ad valorem duty = 45% of $1,000 USD = $450.00 USD. Total duty = $15.40 + $450.00 = $465.40 USD. Importers and brokers must ensure the correct unit of measure (e.g., kilograms) and the accurate customs value are used for calculation.
What are the key classification criteria to ensure correct HS code 294110 usage for penicillins and their derivatives?
To correctly classify products under HS code 294110, the primary criterion is that the substance must be a penicillin or a derivative thereof, possessing a penicillanic acid structure. This includes the parent compounds and their salts. Chemical analysis or a manufacturer's certificate of analysis is often required to confirm the chemical structure and purity. Products that are not penicillins or their derivatives, or that fall under more specific headings (e.g., finished pharmaceutical preparations), should not be classified here. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
Are there common trade agreements that provide preferential duty rates for HS code 294110?
Yes, many trade agreements can offer preferential duty rates for products classified under HS code 294110. For instance, under the USMCA (United States-Mexico-Canada Agreement), originating goods may benefit from reduced or zero duties. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that can eliminate or reduce tariffs on such pharmaceutical ingredients. Importers should verify if their product qualifies as 'originating' under the relevant trade agreement and ensure they have the necessary proof of origin documentation to claim preferential treatment.
What documentation is typically required when importing penicillins and their derivatives under HS code 294110?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing pharmaceuticals like penicillins and their derivatives under HS code 294110 often requires specific certifications. These may include a Certificate of Analysis (CoA) confirming the product's identity, purity, and composition, a Material Safety Data Sheet (MSDS), and potentially import permits or licenses from health authorities (e.g., FDA in the US, EMA in the EU). Customs brokers should advise importers on the specific health, safety, and regulatory documentation mandated by the importing country's relevant agencies.