Ascorbic Acid Lactone from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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