HTS heading · chapter 29
2938
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
Analysis
Heading 2938 of the Harmonized Tariff Schedule covers glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 1.5% to 3.7% with a median of 2.6%, so the line you choose sets the duty.
The largest subheadings are 2938.10 (unnamed, 1 line) and 2938.90 (unnamed, 1 line).
Its median rate of 2.6% sits at the 27th percentile of the headings in chapter 29.
By Census's concordance, most of its statistical lines are made by Medicinal and Botanical Manufacturing (325411). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2938.10.00 | Rutoside (Rutin) and its derivatives | 1.5% |
| 2938.90.00 | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: other | 3.7% |