Choline Theophyllinate from Canada
Salt of choline and theophylline used as a bronchodilator in respiratory medications with improved solubility. Classified under HTS 2923.10.00.00 as choline's salt, taking precedence over the acid component per chapter salt classification rules.
Duty Rate — Canada → United States
13.7%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include pharmacological equivalence studies for FDA import review
• Classify bulk API separately from formulated drugs to access correct tariff
• Confirm no excluded additives per chapter notes (e.g
• not for fire extinguishers)