Analysis
HTS 2939.42.00 covers pseudoephedrine (INN) and its salts under heading 2939 (alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other…).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 2939.80.00 (alkaloids, natural or reproduced by synthesis, and their salts…) at 6.5%, a difference of 6.5 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 26% of the 1050 tariff lines in chapter 29 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 325412 (Pharmaceutical Preparation Manufacturing), an industry of 1,436 US establishments employing 170,029 people, the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2939.11.00 | Concentrates of poppy straw; buprenorphine (INN); codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof | Free |
| 2939.19.10 | Papaverine and its salts | Free |
| 2939.19.20 | Other: synthetic | Free |
| 2939.19.50 | Other: other | Free |
| 2939.20.00 | Alkaloids of cinchona and their derivatives; salts thereof | Free |
| 2939.30.00 | Caffeine and its salts | Free |
| 2939.41.00 | Ephedrine and its salts | Free |
| 2939.43.00 | Cathine (INN) and its salts | Free |
| 2939.44.00 | Norephedrine and its salts | Free |
| 2939.45.00 | Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts | Free |
| 2939.49.03 | Alkaloids of ephedra and their derivatives; salts thereof: other | Free |
| 2939.51.00 | Fenetylline (INN) and its salts | Free |
| 2939.59.00 | Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof: other | Free |
| 2939.61.00 | Ergometrine and its salts | Free |
| 2939.62.00 | Ergotamine and its salts | Free |
| 2939.63.00 | Lysergic acid and its salts | Free |
| 2939.69.00 | Alkaloids of rye ergot and their derivatives; salts thereof: other | Free |
| 2939.72.00 | Cocaine, ecgonine; salts, esters and other derivatives thereof | Free |
| 2939.79.00 | Other, of vegetal origin: other | Free |
| 2939.80.00 | Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: other | 6.5% |