Analysis
HTS 2923.10.00 covers choline and its salts under heading 2923 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether…).
Rates on the nearby lines range from duty-free to 6.2%. The costliest confusion would be with 2923.20.10 (purified egg phospholipids, pharmaceutical grade meeting requirements…) at duty-free, a difference of 3.7 points on the customs value.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 29 (34th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 3.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2923.20.10 | Purified egg phospholipids, pharmaceutical grade meeting requirements of the U.S. Food and Drug Administration, for use in intravenous fat emulsion | Free |
| 2923.20.20 | Lecithins and other phosphoaminolipids: other | 5% |
| 2923.30.00 | Tetraethylammonium perfluorooctane sulfonate | 6.2% |
| 2923.40.00 | Didecylmethylammonium perfluorooctane sulfonate | 6.2% |
| 2923.90.01 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: other | 6.2% |