2939.45.00

Analysis

HTS 2939.45.00 covers levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts under heading 2939 (alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other…).

Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 2939.80.00 (alkaloids, natural or reproduced by synthesis, and their salts…), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 26% of the 1050 tariff lines in chapter 29. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.

Census statistics map these goods to NAICS 325411 (Medicinal and Botanical Manufacturing), an industry of 761 US establishments employing 30,382 people. That is the industry code a US manufacturer of the same product would normally use.