p-Phenetidine Acetate Ester from China
The acetate ester of p-Phenetidine is classified with the acid-function compound that occurs last in numerical order per Chapter 29 note 5(A). Since the base (p-Phenetidine) is classified in this heading and the ester is formed with an acid from a later sub-chapter, the ester is classified with the acid-function compound, but the base retains its classification under this tariff item as the principal component. It is a pharmaceutical intermediate.
Duty Rate — China → Canada
0%
Import Tips
• Determine the correct classification by identifying the acid-function compound and its heading
• Provide the chemical structure and purity data
• Ensure the ester is not put up for retail sale as a pharmaceutical product, which would fall under Chapter 30