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Choline Theophyllinate

Choline theophyllinate is a salt of choline and theophylline, used as a bronchodilator in respiratory medications with improved solubility. As a choline salt, it is classified under tariff item 2923.10.00. The product is a chemically defined organic compound within Chapter 29.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳ChinaFree—Free
🇲🇽MexicoFree—Free
🇺🇸United StatesFree—Free
🇩🇪GermanyFree—Free
🇯🇵JapanFree—Free

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2939.79.00Same rate: Free

If the product is theophylline or its derivatives, not a choline salt

Theophylline and its derivatives are classified in heading 29.39.

3004.90.00Same rate: Free

If imported in measured doses or retail packaging as a medicament

Medicaments put up for retail sale are classified in heading 30.04.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Confirm the product is a true salt and not a simple mixture of choline and theophylline

• Provide CBSA with the chemical structure and intended pharmaceutical use

• If imported in dosage form, check if it falls under heading 30.04 instead

Related Products under Tariff item 2923.10.00

Choline Acetylsalicylate

Choline acetylsalicylate is a salt formed between choline, a quaternary ammonium base, and acetylsalicylic acid (aspirin). It is used in effervescent analgesic tablets to improve solubility and absorption. Under Chapter 29, salts of organic compounds are classified with the base or acid that occurs last in numerical order, and as a choline salt it falls under tariff item 2923.10.00.

Choline Ascorbate (Vitamin C Choline Salt)

Choline ascorbate is a salt of choline and ascorbic acid (vitamin C), used as a stabilized antioxidant in cosmetics and supplements. As a choline salt, it is classified under tariff item 2923.10.00, which covers choline and its salts. The product is a chemically defined organic compound within Chapter 29.

Choline Bitartrate

Choline bitartrate is the tartaric acid salt of choline, commonly used in dietary supplements for liver health and cognitive support. It is a chemically defined choline salt and therefore falls under tariff item 2923.10.00. The product is not excluded by Chapter 29 notes and is classified with the choline base.

Choline Chloride

Choline chloride is a quaternary ammonium salt widely used as a nutritional supplement in animal feed to prevent fatty liver disease and promote growth. It is a chemically defined choline salt, and tariff item 2923.10.00 explicitly covers choline and its salts. The product is a solid or aqueous solution of the salt.

Choline DiHydrogen Citrate

Choline dihydrogen citrate is a citrate salt of choline used in pharmaceuticals and nutritional products to treat choline deficiencies. As a choline salt, it is classified under tariff item 2923.10.00. The product is a chemically defined organic compound within Chapter 29.

Choline Gluconate

Choline gluconate is a water-soluble salt of choline and gluconic acid, used in liquid nutritional supplements and parenteral nutrition solutions. It is a chemically defined choline salt, falling under tariff item 2923.10.00. The product may be imported as a solid or in aqueous solution.