Ascorbic Acid Lactone

Ascorbic acid (Vitamin C) contains a five-membered lactone ring with enediol functionality, classified as an aromatic-type heterocyclic lactone under HTS 2932.20.4500. Imported as bulk pharmaceutical and nutritional supplement intermediate.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6.5%+10.0%16.5%
🇲🇽Mexico6.5%+10.0%16.5%
🇨🇦Canada6.5%+10.0%16.5%
🇩🇪Germany6.5%+10.0%16.5%
🇯🇵Japan6.5%+10.0%16.5%

Alternative Classifications

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

2936.26.00.00Lower: Free vs 16.5%

If imported as Vitamin C with specific B vitamin classification

Vitamins with defined structures classify in later vitamin headings per numerical order rule.

3004.90Lower: 10% vs 16.5%

If put up in dosage forms for retail

Pharmaceutical preparations exclude from Chapter 29 per section notes.

3824.99Lower: 15% vs 16.5%

If as food preparation or additive mixture

Vitamin-containing mixtures for food use classify outside pure chemical compounds.

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Import Tips & Compliance

Chemical structure certification must emphasize lactone ring to justify Chapter 29 over vitamin preparations

FDA registration required for food/pharma use; include DMF if for drug manufacturing

Avoid retail packaging; bulk only to prevent reclassification under Chapter 30 pharmaceuticals