HS 300439 Other
Quick Answer: Medicaments for human or animal use, other than those of heading 3002, 3003 or 3004, containing hormones, other products of heading 2937 or antibiotics, enter the UK and EU duty-free. In the US, while some medicaments under this classification may be free of duty, others can face tariffs as high as 25%, depending on specific product characteristics. This residual "other" category under HS 300439 is for medicaments containing hormones, antibiotics, or other products of heading 2937 that do not fit into more specific subheadings. Importers should verify the exact classification and applicable duty rates for their specific product in each target market. According to CustomTariffs data, careful attention to product composition is crucial for accurate tariff application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004390010 | — | — | ["kg"] |
| 3004390030 | — | — | ["kg"] |
| 3004390045 | — | — | ["kg"] |
| 30043900 | Free | — | — |
| 3004390020 | — | — | ["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 300439 cover?
This subheading covers "Other" medicinal preparations not specified or included elsewhere in heading 3004, which are intended for therapeutic or prophylactic uses and contain vitamins or other products of heading 2936, antibiotics or other products of heading 2937, or derivatives and synthesis products thereof. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for pharmaceutical preparations that do not fit into more specific subheadings within 3004, provided they meet the criteria of being for medical use and containing specified active ingredients. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual nature, emphasizing the active pharmaceutical ingredient's classification within Chapters 2936 or 2937.
What falls outside HS 300439?
The following products are excluded from HS 300439: preparations for diagnostic use (which fall under heading 3002), surgical dressings, bandages, etc. (heading 3005), and pharmaceutical preparations containing hormones or other products of heading 2937 that are specifically enumerated elsewhere in heading 3004, such as those for treating cardiovascular diseases. For instance, a vitamin supplement in tablet form intended for general wellness rather than a specific medical treatment might be classified under a different subheading if it doesn't meet the "medicinal preparation" criteria, or a diagnostic kit would be classified elsewhere. Products containing only vitamins without other specified medicinal ingredients might also fall under different classifications if not presented as a medicinal preparation.
What are common classification mistakes for HS 300439?
A common error is misinterpreting the "medicinal preparation" requirement. Importers may incorrectly classify dietary supplements or general health tonics that do not have a specific therapeutic or prophylactic claim under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is primarily for nutritional supplementation and not for treating or preventing a specific disease, it may not meet the definition of a medicinal preparation for HS 300439. Additionally, confusion can arise when a product contains multiple active ingredients, leading to incorrect assignment if the primary medicinal effect is not properly identified.
How should importers classify products under HS 300439?
The correct procedure for classifying products under HS 300439 involves a thorough analysis of the product's composition, intended use, and presentation. Importers and customs brokers must first identify the active pharmaceutical ingredients and determine if they fall within the scope of WCO HS headings 2936 or 2937. Next, they must ascertain if the product is presented as a medicinal preparation for therapeutic or prophylactic purposes, supported by product literature and scientific evidence. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate classification and to avoid potential penalties.
How is the duty calculated for products under HS 300439?
A shipment of 10,000 units of "Vitamin C Effervescent Tablets" (a medicinal preparation containing Vitamin C, classified under HS 300439) declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3004.39.0000. Note that specific quantities or weights might be used for other tariff lines, but for this specific example, ad valorem duty applies.
Which trade agreements reduce duties for HS 300439?
Several free trade agreements may reduce the applicable duty rate for HS 300439, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a duty rate of Free. To claim this preferential rate, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free duties for eligible products from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country of the goods and the importing country's tariff regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 300439, and how can I find preferential rates?
HS code 300439 covers 'Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, other.' The duty rates vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under Free Trade Agreements (FTAs) may apply. Importers should consult the official tariff database of the importing country, such as the USITC's Harmonized Tariff Schedule (HTS) for the U.S., the EU's TARIC database, or the UK's Trade Tariff, to determine the applicable duty rate for their specific origin and destination. Always verify the most current rates as they can change.
What specific criteria distinguish goods classified under HS 300439 from other medicament codes?
HS code 300439 is an 'Other' category within heading 3004. This means it applies to medicaments for therapeutic or prophylactic uses that are not specifically covered by other subheadings within 3004 (e.g., those containing specific hormones, antibiotics, vitamins, etc.). The key classification criteria are: 1. The product must be a medicament for therapeutic or prophylactic use. 2. It must be put up in measured doses or in forms/packings for retail sale. 3. It must not be classifiable under any more specific subheading of 3004. Importers must carefully review the Explanatory Notes to Chapter 30 of the Harmonized System and the specific national tariff rulings to ensure correct classification, as misclassification can lead to penalties.
What documentation is typically required for importing goods under HS code 300439?
Importing medicaments under HS code 300439 generally requires comprehensive documentation to ensure compliance with health and safety regulations. Essential documents often include: a commercial invoice, a packing list, a bill of lading or air waybill, and a certificate of origin. Crucially, depending on the importing country's regulations, you may also need a pharmaceutical import license, a health certificate from the exporting country's health authority, proof of registration with the importing country's drug regulatory agency (e.g., FDA in the U.S., EMA in the EU), and potentially a free sale certificate. Customs brokers should verify specific requirements with the importing country's customs and health authorities.
How is the import duty for HS 300439 calculated, and can you provide an example?
The calculation of import duty for HS code 300439 depends on the specific duty rate applied by the importing country, which can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 5% ad valorem duty rate on HS 300439, and you import a shipment valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.05 (duty rate) = $500 USD. If the duty were a specific rate, for example, $2 per kilogram, and you imported 100 kg, the duty would be: 100 kg × $2/kg = $200. Always ensure you are using the correct customs valuation method and the precise duty rate applicable to your shipment's origin and destination.
Which common trade agreements might offer preferential duty rates for goods classified under HS 300439?
Several trade agreements can provide preferential duty rates for medicaments under HS code 300439. For example, shipments originating from Canada or Mexico and imported into the United States may benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA), provided they meet the rules of origin. Similarly, goods traded within the European Union benefit from the single market, often resulting in zero duties. The UK's trade agreements post-Brexit, such as the EU-UK Trade and Cooperation Agreement, can also impact duty rates. Importers must consult the specific trade agreement texts and the importing country's tariff schedule to confirm eligibility and claim preferential treatment, which often requires a valid proof of origin.