Choline Theophyllinate from Japan
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 — Japan → United States
15%
Rate breakdown
9903.04.6211.3%Pharmaceuticals: patented pharma from JP/EU/KR/CH/LI — 15% floor rate
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
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)